论文部分内容阅读
国家税务总局在《关于企业虚报亏损如何处理的通知》中明确规定税务机关在对申报亏损的企业进行纳税检查时.如发现企业多列扣除项目或少计应纳税所得,从而多申报亏损,可视同查出同等金额的应纳税所得。对此,除调减其亏损额外,税务机关可根据33％的法定税率.计算出相应的应纳所得税额,并视其情节,根据《中华人民共和国税收征收管理法》的有关规定进行处理。 然而.一些亏损企业由于对该规定不甚了解,错误地认为:反正企业亏损,对于多列的扣除项目或少计的应纳税所得作不作所得税纳税调整,都没有应纳
The State Administration of Taxation clearly stipulated in the “Notice on How to Deal with the Fictitious Losses of Corporations” that the tax authorities shall, when conducting tax inspections on enterprises that declare losses, find more losses on their businesses or deduct less taxable income from tax deductions, Deemed to be the same amount of taxable income. In this regard, in addition to reducing their losses, the tax authorities may calculate the corresponding amount of income tax payable in accordance with the statutory tax rate of 33% and, depending on their circumstances, handle it in accordance with the relevant provisions of the “Law of the People’s Republic of China on Tax Collection and Administration.” However, due to lack of understanding of this provision, some loss-making enterprises mistakenly believe that: In any case, enterprises should make losses, and no deductions should be made for the deduction items or the less-taxable income tax items for multiple tax deductions