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国家税务总局《关于发布<中华人民共和国企业所得税月[季]度预缴纳税申报表>等报表的公告》(国家税务总局公告2011年第64号,以下简称64号公告),对居民企业所得税月(季)度预缴纳税申报表进行了修订,同时废止了《关于印发〈中华人民共和国企业所得税月(季)度预缴纳税申报表>等报表的通知》(国税函[2008]44号,以下简称44号文)及《关于填报企业所得税月(季)度预缴纳税申报表有关问题的通知》(国税函[2008]635号,以下简称635号文)。新报表自2012年1月1日起执行。以下就新、旧预缴申报表的主要变化作一分析:
Notice of the State Administration of Taxation on Issuing the Statements of Prepayment Tax Return of the Enterprise Income Tax Month of the People’s Republic of China (State Administration of Taxation Announcement No. 64, 2011, Circular 64), the income tax on resident enterprises Month (quarter) of the pre-paid tax returns were revised at the same time repeal the “Notice on the issuance of and other notices” (Guoshuihan [2008] 44 , Hereinafter referred to as Circular 44) and the Circular on Filing the Pre-paid Tax Return of Enterprise Income Tax Month (Quarter) (Guoshuihan [2008] No. 635, hereinafter referred to as Document No. 635). New report since January 1, 2012 implementation. Here’s an analysis of the major changes in the new and old pre-paid returns: