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为进一步规范和完善对企业所得税减免税的管理,国家税务总局近日制定《企业所得税减免税管理办法》。办法指出,审批减免税应当按照权限集中的原则,不搞层层下放。《办法》规定,地方级企业的减免税,由省、自治区、地辖市和计划单列市地方税务局审批或确定;中央级企业的减免税,属于纳税人遇有风、火、水、震等严重自然灾害及国家确定的“老、少、边、穷”地区新办的企业,应按规定减免,所得税额达到或超过100万元的,由各省、自治区、直辖市和单列市国家税务局审批或确定。
In order to further regulate and improve the management of corporate income tax relief, the State Administration of Taxation recently formulated the Measures for the Administration of Enterprise Income Tax Reduction and Exemption. Measures pointed out that the examination and approval of tax relief should be based on the principle of concentration of authority, not at all levels of decentralization. The Measures stipulate that the tax relief for local-level enterprises shall be examined and approved by the local taxation bureaus of provinces, autonomous regions, municipalities directly under the State Council and cities specifically designated in the state plan; the tax relief for central-level enterprises belongs to taxpayers who encounter wind, fire, water and earthquake Such as serious natural disasters and newly established enterprises in the “old, new, prosperous and poor” areas determined by the state shall be exempted from the provisions and the income tax amounting to or exceeding 1 million yuan shall be paid by the provinces, autonomous regions, municipalities directly under the Central Government and cities Inland Revenue Department approval or determination.