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为了规范和加强减免税管理工作,国家税务总局近期发布了《税收减免管理办法(试行)》(国税发[2005]129号,以下简称管理办法),对税收减免管理的程序、要求和征纳双方的权利、义务、责任等进行了规范。为帮助企业理解和执行这个办法,笔者谈几点看法,供参考。一、管理办法的三大要点(一)首次将税收减免项目明确划分为报批类和备案类。近年来,我国分
In order to standardize and strengthen the administration of tax reduction and exemption, the State Administration of Taxation recently promulgated the “Procedures, Requirements and Adoption of Administration of Tax Remission and Exemption” (Guo Shui Fa [2005] No. 129, hereinafter referred to as the Administrative Measures) The rights, obligations and responsibilities of both parties are regulated. To help companies understand and implement this approach, I talk about the views for reference. First, the three major points of management approach (A) for the first time the tax relief project is clearly divided into the approval class and the record type. In recent years, our country points