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为保证《中华人民共和国企业所得税法》、《中华人民共和国企业所得税法实施条例》的顺利实施,财政部、国家税务总局于2009年12月25日以财税[2009]125号文的形式,联合发布了《关于企业境外所得税收抵免有关问题的通知》。
In order to ensure the smooth implementation of the “Enterprise Income Tax Law of the People’s Republic of China” and the “Implementation Regulations of the PRC Enterprise Income Tax Law,” the Ministry of Finance and the State Administration of Taxation jointly issued the Circular on Dec. 25, 2009 in the form of Cai Shui [2009] No. 125 Released the “Circular on Relevant Issues Concerning Enterprise Income Tax Credit Offices.”