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各省、自治区、直辖市税务局,各计划单列市税务局,海洋石油税务局各分局: 关于依据《全国人大常委会关于外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例的规定》和国家税务总局国税发(1994)115号《关于退还外商投资企业改征增值税、消费税后多缴税款若干具体问题的通知》的规定,现就退还给外商投资企业的多缴税款,在计征企业所得税时如何进行税务处理问题,明确如下:
Tax bureaus of various provinces, autonomous regions and municipalities directly under the Central Government, tax bureaus of various cities under separate state planning, and bureaus of the Offshore Oil Inland Revenue Department: On the basis of the Provisional Regulations on Tax Revenue for Value-added Tax, Consumption Tax and Business Tax Applicable to Foreign-invested Enterprises and Foreign Enterprises by the NPC Standing Committee, And the Notice of the State Administration of Taxation on State Administration of Taxation (Guo Shui Fa (1994) No. 115, “Several Questions Concerning the Redeployment of Value Added Taxes and Consumption Taxes After Increasing Value Added Tax and Consumption Tax by Enterprises with Foreign Investment” How to deal with the issue of taxation when applying for corporate income tax is as follows: