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为了贯彻执行党中央关于治理经济环境、整顿经济秩序、全面深化改革的方针,认真落实中共中央中发(1988)8号文件《中共中央、国务院关于清理整顿公司的决定》中“所有公司都必须依法纳税。一律取消对公司特批的减免税优惠待遇”的规定,各地税务机关都要全面地严格执行,除流转税等税种应照章征收外,对各类公司所得税减免的清理问题,明确如下:一、关于清理公司减免所得税的范围。对于党、政、军各部门,民主党派,社会团
In order to implement the policy of the Central Committee of the Communist Party of China on governing the economic environment, reorganizing the economic order and deepening the reform in an all-round way, the Central Party Committee and the Central Committee of the Communist Party of China (CPC) 8 (1988) 8, “Decision of the Central Committee of the Communist Party of China and the State Council on Clean- Must be taxable according to law, abolish the preferential treatment of special allowances and tax relief. ”All local taxation authorities should strictly implement the comprehensive and rigorous implementation of all types of taxes except taxes such as turnover tax should be levied on various types of corporate income tax relief issues, Clearly as follows: First, on the scope of liquidation company income tax relief. For the party, government and military departments, democratic parties, social groups