论文部分内容阅读
境外所得的企业所得税问题涉及的税收政策复杂,在企业税收实务中又较少发生,因此,相关的企业所得税申报一直是税收实务中的难点问题。本文对此进行分析。在企业所得税年度纳税申报表体系中,与境外所得有关的报表,包括表“A100000”、表“A105000”、表“A105080”、表“A108000”、表“A108010”、表
The issue of corporate income tax income tax issues related to the complexity of the tax policy in the practice of corporate tax and less likely to occur, therefore, the relevant corporate income tax reporting tax practice has been the difficult problem. This article analyzes this. In the annual tax return system of the enterprise income tax, the statements related to the overseas income include the table “A100000”, the table “A105000”, the table “A105080”, the table “A108000”, the table “A108010 ”,table