论文部分内容阅读
国家税务总局关于企业出口退税款税收处理问题的批复１９９７年１月１４日国税函〔１９９７〕２１号江苏省地方税务局：你局《关于企业出口货物的增值税退税要否并入利润征收所得税问题的请示》（苏地税函〔１９９６〕２０５号）收悉，经研究，现根据税法及有关规定批复如...
Reply of the State Administration of Taxation on the Tax Treatment of Enterprises’ Export Tax Refund Items January 14, 1997 Guo Shui Han [1997] No. 21 Jiangsu Provincial Local Taxation Bureau: Your Bureau of VAT on Enterprise Exported Goods Should Be Incorporated into the Income Taxes on Profits Consultation of the Issue "(Su Di Shui Han [1996] No. 205) was received, after research, according to the tax law and related regulations approved ...