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全国利改税工作会议和国务院国发(1983)75号文件下达后,各地区、各部门积极行动,认真贯彻落实国务院的通知和国营企业利改税试行办法。各级财政、税务部门和企业主管部门密切配合,在调查、测算和准备开征所得税方面做了大量工作,为从六月一日起按期开征国营企业所得税创造了条件。为了做好按期开征工作,现将有关的问题通知如下:一、凡各项准备工作已经就绪的地区和部门,均应按国务院75号文件和财政部(83)财企字154号、(83)财商字35号、(83)财税字116号和(83)财预字65号等文件的
After the work conference on profits tax reform and the document No. 75 issued by the State Council of China (1983), all localities and departments actively took the initiative to conscientiously implement the notice of the State Council and the pilot measures for profits tax reform of state-owned enterprises. The treasury and tax departments at all levels worked closely with the competent departments of enterprises to do a great deal of work in investigating, measuring and preparing for the introduction of income tax and created the conditions for levying the state enterprise income tax on schedule starting from June 1. In order to do a good job on a regular basis, we hereby notify you of the relevant issues as follows: 1. All regions and departments that are ready for the preparatory work should follow Document No. 75 of the State Council and the Ministry of Finance (83) Caiqi Zi No. 154, (83 ) Financial Business word 35, (83) Cai Shui Zi 116 and (83) Cai pre-word 65 and other documents