论文部分内容阅读
为规范非居民企业所得税核定征收工作,国家税务总局制定了《非居民企业所得税核定征收管理办法》,并于2010年2月20日以国税发[2010]19号《关于印发<非居民企业所得税核定
In order to standardize the non-resident enterprise income tax approval of the collection work, the State Administration of Taxation formulated the “Non-resident Enterprise Income Tax Verification Collection and Management Measures” and on February 20, 2010 with the State Tax [2010] No. 19 “on the issuance of” non-resident enterprise income tax Approved