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近期企业所得税预缴申报发生重要变化。“金税三期”系统在弥补以前年度亏损、高新技术企业主表和附表、跨地区经营的总分机构在同一省市的总分机构分配表等方面都增加了监控。本文依据预缴企业所得税政策法规,对企业所得税预缴需注意的事项进行了详解。
Recent changes in corporate income tax prepayments have undergone significant changes. The “Golden Tax Three Issues” system has increased monitoring in making up for losses in previous years, master and schedule of high-tech enterprises and the total scorecard of cross-regional operators in the same provinces. This article is based on prepayment of corporate income tax policies and regulations, on the prepaid business income tax should pay attention to the matters described in detail.