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第一条 为了加强企业所得税的征收管理,进一步规范核定征收企业所得税的工作,根据《中华人民共和国税收征收管理法》、《中华人民共和国企业所得税暂行条例》及其实
Article 1 In order to strengthen the collection and administration of enterprise income tax and further standardize the verification and collection of enterprise income tax, according to the Law of the People’s Republic of China on Tax Collection and Administration and the Provisional Regulations of the People’s Republic of China on Enterprise Income Tax,