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财税[2013]80号各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局,新疆生产建设兵团财务局:经国务院批准,对期货投资者保障基金(以下简称期货保障基金)继续予以税收优惠政策。现将有关事项明确如下:一、对中国期货保证金监控中心有限责任公司(以下简称期货保障基金公司)根据《期货投资者保障基金管理暂行办法》(证监会令第38号,以下简称《暂行办法》)取得的下列收入,不计入其应征企业所得税收入:
Ministry of Finance (Bureau), State Administration of Taxation, Local Taxation Bureau and Xinjiang Production and Construction Corps Finance Bureau: With the approval of the State Council, the Ministry of Finance, the People’s Government of the provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the planning plans (hereinafter referred to as Futures Protection Fund) continue to be preferential tax policies. The relevant matters are as follows: First, the China Futures Margin Monitoring Center Co., Ltd. (hereinafter referred to Futures Protection Fund Company) under the “Interim Measures for the Administration of Futures Investors Protection Fund” (SFC Order No. 38, hereinafter referred to as “Interim Measures ”) The following incomes are not included in the income from corporate income tax: