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为适应具体会计准则逐步取代分行业财务制度后税收管理出现的新情况,加强企业所得税税前扣除费用的管理,国家税务总局制定并下发了《企业所得税税前扣除办法》,进一步规范完善了现行企业所得税制度。为使大家全面了解和熟悉企业所得税税前扣除项目,做好所得税汇算清交工作,现将其适用的政策规定作一介绍。 《企业所得税暂行条例》及其实施细则和《企业所得税税前扣除办法》规定,在计算应纳税所得额时准予扣除的项目是指与纳税人取得收入有关的成本、费用和损失。 成本是指纳税人销售商品(产品、材料、下脚料、废料、废旧物资等)、提供劳务、转让固定资产和无形资产(包
In order to adapt to the specific accounting standards and gradually replace the financial management system after the emergence of new tax administration to strengthen the corporate income tax deductions before the cost of management, the State Administration of Taxation formulated and issued a “corporate income tax pre-tax deduction approach” to further standardize and perfect The current corporate income tax system. In order to make everyone fully understand and familiar with the pre-tax deduction of enterprise income tax, and make the settlement and payment of income tax work, now its applicable policy provisions as an introduction. Provisional Regulations on Enterprise Income Tax and its Implementing Rules and Measures for the Pre-tax Deduction of Enterprise Income Tax, the items to be deducted when calculating the taxable income amount refer to the costs, expenses and losses related to the taxpayers' income. Cost refers to the taxpayers selling goods (products, materials, waste, waste, waste materials, etc.), providing labor services, transfer of fixed assets and intangible assets