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根据《中华人民共和国企业所得税法》及其实施条例、《国家税务总局关于印发〈企业所得税核定征收办法〉(试行)的通知》(国税发[2008]30号)和《国家税务总局关于企业所得税核定征收若干问题的通知》(国税函[2009]377号)的相关规定,现就企业所得税核定征收若干问题公告如下:一、专门从事股权(股票)投资业务的企业,不得核定征收企业所得税。二、依法按核定应税所得率方式核定征收企业所得税的企业,取得的转让股权(股票)收入等转让财产收入,
Pursuant to the Law of the People’s Republic of China on Enterprise Income Tax and its implementing regulations, the Circular of the State Administration of Taxation on Issuing the Provisions on the Verification and Collection of Enterprise Income Tax (Trial) (Guoshuifa [2008] No.30) and the Notice of the State Administration of Taxation on Enterprise Income Tax (Guoshuihan [2009] No. 377) issued by the Ministry of Finance of the People’s Republic of China, a number of issues concerning the verification of the enterprise income tax are hereby announced as follows: 1. No company that specializes in equity (stock) investment business may approve the collection of enterprise income tax . 2. Verification of Enterprise Income Tax Levied According to Law Approved Taxable Income Rate, Income From Transfer of Equity (Equity) Income Received from Transfer of Property,