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中税协发[2011]108号各省、自治区、直辖市和计划单列市注册税务师协会:2007年2月2日,国家税务总局发布《企业所得税汇算清缴纳税申报鉴证业务准则(试行)》(国税发[2007]9号)。根据我国企业所得税两法合并后的新变化,结合注册税务师的执业需要,中税协于2011年协同总局纳税服务司修订完成《企业所得税年度纳税申报鉴证业务准
Association of Certified Public Accountants of provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the plan: On February 2, 2007, the State Administration of Taxation issued the “Business Rules for the Verification of Enterprises’ Income Tax Withholding on Tax Collection and Fulfillment (Trial Implementation)” (State Tax [2007] No. 9). According to the new changes after the merger of the two methods of corporate income tax in our country and in combination with the practicing needs of registered tax agents, the China Tax Association revised and completed the Annual Tax Revenue and Accreditation Certification of Enterprise Income Tax in 2011