论文部分内容阅读
国家税务总局总机构提取管理费税前扣除审批办法国税发［１９９６］１７７号根据《中华人民共和国企业所得税暂行条例实施细则》（以下简称细则）和《国家税务总局关于印发〈关于加强中央企业所得税征收管理工作的意见〉的通知》（国税发［１９９５］１８８号）的精神，为...
According to the Detailed Rules for the Implementation of the Provisional Regulations of the People’s Republic of China on Enterprise Income Tax (hereinafter referred to as the “Detailed Rules for the Implementation of the Provisions of the People’s Republic of China on Enterprise Income Tax”) and the "Notice of the State Administration of Taxation on Printing and Distributing the Circular on Strengthening the Central Enterprise Income Tax Advice on collection of management work> (Guo Shui Fa [1995] No.188), as ...