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企业所得税暂行条例规定,自1994年1月1日起,所有内资企业均应纳入企业所得税征收范围,依法征收所得税。国家税务总局对原实行各种承包办法的企业发生亏损的弥补问题,现明确如下: 原承包企业凡从1994年1月1日起改为征收企业所得税的,其截至1993年底的亏损,不
Provisional Regulations on Enterprise Income Tax provides that since January 1, 1994, all domestic-funded enterprises should be included in the scope of corporate income tax, income tax levy. The State Administration of Taxation makes up for the losses that have been made by the enterprises that originally carried out the various contracting methods, as follows: Where the original contracting enterprises changed their enterprises’ income tax from January 1, 1994 to the end of 1993, they did not make any losses