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科学事业单位作为企业所得税的纳税人在国家以前颁发的企业所得税条例中就已经明确,但是,国家在当时考虑到科学事业单位的一些实际情况,又相应出台了对科学事业单位暂免征收企业所得税的规定,使得科学事业单位在实际的财务管理和会计核算中,对于企业所得税的计算和缴纳一直处在比较松懈和模糊的状态,以至于在绝大多数的科学事业单位的管理概念中,企业所得税是一件遥远的事情。但是1999年4月16日国家税务总局新发布的《事业单位、社会团体、民办非企业单位企业所得税征收管理办法》(国税发字[1999]65号文,以下
As a taxpayer of enterprise income tax, the scientific institution has already made clear in the previous regulations on enterprise income tax issued by the state. However, the state took into account some actual conditions of the scientific institutions at that time and issued corresponding regulations on temporary exemption of enterprise income tax , Making the scientific institutions in the actual financial management and accounting, the calculation and payment of corporate income tax has been in a more lax and vague state, so that in most of the scientific concept of management of institutions, companies Income tax is a far-off thing. However, on April 16, 1999, the State Administration of Taxation newly promulgated the Measures for the Administration of the Collection of Enterprise Income Taxes on Institutions, Social Groups and Private Non-enterprise Units (Guo Shui Fa Zi [1999] No. 65)