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重庆市国家税务局重庆市地方税务局公告2016年第17号为有效贯彻落实企业所得税优惠政策,根据《国家税务总局关于发布〈税收减免管理办法〉的公告》(国家税务总局公告2015年第43号)、《国家税务总局关于发布〈企业所得税优惠政策事项办理办法〉的公告》(国家税务总局公告2015年第76号)的有关规定,现将企业所得税优惠政策事项办理有关问题公告如下:一、企业所得税优惠备案资料及留存备查资料企业办理企业所得税优惠备案所需报送备案资料及留存备查资料,应当按照《企业所得税优惠事项备案管理目录(2015年版)》(以下简称《目录》)及国家税务总局新发布的有关规范性文件要求执行。二、企业所得税优惠备案办理方式企业可以到税务机关实地备案,在具备网络备案条件的区县税务机关也可以采取网络备案的方式。按照相关规定需要报送相关纸质资料的企业,应当到税务机关实地备案。三、重庆市内跨区县经营汇总纳税企业优惠事项备案管理
Chongqing Local Taxation Bureau Announcement of Local Taxation Bureau of Chongqing Municipality No. 17 of 2016 In order to effectively implement the preferential policies for enterprise income tax, in accordance with the “Notice of the State Administration of Taxation on Issuing the Measures for the Administration of Tax Relief” (State Administration of Taxation Announcement 43 of 2015 ), The relevant provisions of the State Administration of Taxation on Issuing the Measures for the Administration of Preferential Enterprise Income Tax Issues (Announcement No.76, 2015 by the State Administration of Taxation), the following issues regarding the handling of preferential policies for corporate income tax are hereby announced: , Enterprise Income Tax Preferential Filing Information and Retaining Documents for Reference The filing and filing information required by the enterprise for preferential filing of enterprise income tax and the information for its retention and inspection shall be in accordance with the Catalog for the Filing and Administration of Preferential Enterprise Income Tax (2015 Version) (hereinafter referred to as the “Catalog”) and Relevant regulatory documents newly issued by the State Administration of Taxation require implementation. Second, the corporate income tax preferential treatment for enterprises can go to the tax authorities filing the field, with the conditions of the network filing tax authorities can also take the network for the record. Enterprises that need to submit relevant paper materials in accordance with the relevant provisions shall go to the taxation authority for filing on the ground. Third, cross-district counties in Chongqing operating taxpayers summary record management