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为贯彻落实技术改造国产设备投资抵免企业所得税政策,规范和加强审核管理,国家税务总局于2000年1月17日以国税发〔2000〕13号文印发了《技术改造国产设备投资抵免企业所得税审核管理办法》。该办法全文如下: 第一条为贯彻落实技术改造国产设备投资抵免企业所得税的政策规定,规范和加强审核管理工作,根据《中华人民共和国企业所得税暂行条例》及其《实施细则》和财政部、国家税务总局关于《技术改造国产设备投资抵免企业所得税暂行办法》(以下简称暂行办法)等有关规定,制定本办法。第二条本办法适用于以查账征收方式缴纳企业所得税的内资企业和组织(以下称企业)。第三条暂行办法所称设备是指企业实施技术改造项目所需的、在批准的实施技术改造期限内实际购置并作为固定资产管理的生产经营性机器、机械、运输工具、设备、器具、工具等。不包
In order to implement the policy of technological transformation of domestic equipment investment to offset corporate income tax, standardize and strengthen audit management, the State Administration of Taxation on January 17, 2000 issued the document Guo Shui Fa [2000] No. 13, entitled “Technical Renovation of Domestic Equipment Investment Credit Enterprises Income Tax Audit Management Measures. ” The full text of the approach is as follows: Article 1 In order to implement the policy provisions on technological transformation of domestic equipment investment to offset corporate income tax, standardize and strengthen auditing and management work, and in accordance with the Provisional Regulations of Enterprise Income Tax of the People’s Republic of China and its Implementing Rules, These Provisions are formulated by the State Administration of Taxation on the relevant provisions of the Interim Measures on Enterprise Income Tax for Investment in Domestic Equipment for Technological Improvement (hereinafter referred to as Interim Measures). Article 2 This set of measures shall apply to domestic-funded enterprises and organizations (hereinafter referred to as enterprises) that pay enterprise income tax by way of collection of accounts. Article 3 Equipment referred to in the Interim Measures refers to the production and operation machinery, machinery, means of transport, equipment, apparatus and tools that are actually purchased and managed as fixed assets within the approved technical transformation period as required by the enterprise for carrying out technological transformation projects. Wait. Not included