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2012年企业所得税汇算清缴工作中,有一项涉税内容应引起纳税人的重视,那就是首次实施的资产损失税前扣除新规定。在2011年之前,对于纳税人资产损失的管理,分为企业自行在税前扣除和经税务机关审批扣除。2011年3月31日,国家税务总局发布公告,《国家税务总局关于印发〈企业资产损失税前扣除管理办法〉的通知》(国家税务总局公告2011第25公告,以下简称25号公告),明确取消税务机关的审批权,一律改为纳税人自行申报。25号公告减少了税务人员的执法风险,相应地提高了纳税人的权利,同时增加了纳税人的涉税风险。
One of the tax-related contents of the 2012 corporate income tax payment and settlement work should arouse the attention of taxpayers, that is, the first implementation of the pre-tax deduction of new assets loss provisions. Before 2011, for the management of taxpayers’ loss of assets, enterprises were divided into tax deductions before taxation and deductions approved by the tax authorities. On March 31, 2011, the State Administration of Taxation issued a public notice, the Circular of the State Administration of Taxation on Printing and Distributing the Administrative Measures on the Deduction of Pre-tax Deduction of Enterprise Assets Losses (Announcement No.25 of the State Administration of Taxation Announcement 2011, hereinafter referred to as Announcement No.25) Tax authorities to cancel the examination and approval authority, all taxpayers to declare their own. Announcement No. 25 reduces the tax law enforcement risks and increases the taxpayers’ rights accordingly, while increasing the tax-related risks for taxpayers.