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企业年终结账前务必关注两大事项:资产损失申报和税收优惠事项备案作为企业所得税税基管理的两大核心业务,资产损失申报和税收优惠事项备案直接关系到全年企业所得税的纳税调整额。《国家税务总局关于企业所得税税收优惠管理问题的补充通知》(国税函[2009]255号)规定,"对需要事先向税务机关备案而未按规定备案的,纳税人不得享受税收优惠;经税务机关审核不符合税收优惠条件的,税务机
Enterprises must pay attention to two major issues before the end of the year-end accounts: asset loss and tax incentives for the record as the two basic corporate income tax base management business, asset loss and tax incentives for the record filing directly related to the annual corporate income tax tax adjustments. The Supplementary Circular of the State Administration of Taxation on the Administration of Preferential Tax Treatment of Enterprise Income Tax (Guoshuihan [2009] No. 255) stipulates that taxpayers shall not enjoy the tax concessions for those who need to file with the tax authorities in advance and fail to file the required records. Tax authorities do not meet tax concessions tax authorities