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国家税务局、国家体改委、国务院经贸办、财政部以国税发[1993]047号文下发了《关于全民所有制工业企业为安置富余职工兴办的第三产业免征减征所得税的规定》。规定指出,全民企业为转换经营机制,专门安置富余职工兴办的独立核算的第三产业,应在报工商行政管理部门办理税务登记,“三产”企业属全民或集体所有制性质的应分别按国营或集体企
The State Administration of Taxation, the State Economic Restructuring Commission, the State Council Economic and Trade Office and the Ministry of Finance have issued the “Provisions on Exempting the Income Taxes on Reducing Incomes of Tertiary Industries Established by All-State-Owned Industrial Enterprises in Setting Surplus Staff and Workers” with the document Guo Shui Fa [1993] No. 047 . Provisions pointed out that all state-owned enterprises in order to change the operating mechanism, specialized resettlement redundant workers to set up independent accounting of the tertiary industry should be reported to the administrative department for industry and commerce tax registration, “third industry” is a national or collective ownership of property should be state-owned Or collective enterprises