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重庆市国家税务局重庆市地方税务局公告2016年第6号为进一步加强和规范我市企业所得税核定征收工作,根据《中华人民共和国税收征收管理法》及其实施细则、《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)等有关规定,结合我市实际情况,现将企业所得税核定征收有关问题公告如下:
Chongqing Local Taxation Bureau Announcement of Local Taxation Bureau of Chongqing Municipality No. 6 of 2016 In order to further strengthen and standardize the verification and collection of corporate income tax in the municipality, according to the Law of the People’s Republic of China on the Administration of Tax Collection and its Implementing Rules, the "Enterprise Income Tax of the People’s Republic of China Law of the People’s Republic of China on the Implementation of the Law and its Implementation Regulations, the Circular of the State Administration of Taxation on Printing and Distributing (Trial Implementation of the Enterprise Income Tax Collection and Approval) (Guoshuifa (2008) No.30) and other relevant provisions, and in light of the actual conditions in our city, Announcement on Relevant Issues is as follows: