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国家税务总局公告2010年第29号根据《中华人民共和国企业所得税法》及其实施条例的相关规定,现就房地产开发企业注销前由于预征土地增值税导致多缴企业所得税的退税问题公告如下:一、房地产开发企业(以下简称企业)按规定对开发项目进行土地增值税清算后,在向税务机关申请办理注销税务登记时,
Announcement of the State Administration of Taxation No. 29 of 2010 According to the relevant provisions of the Law of the People’s Republic of China on Enterprise Income Tax and its implementation regulations, the following is the announcement on the issue of tax rebates for overprovision of enterprise income tax due to the pre-levy of land value increment tax before the cancellation of real estate development enterprises: I. After the real estate development enterprise (hereinafter referred to as the enterprise) performs the land value-added tax liquidation of the development project according to the regulations, when applying to the tax authority for cancellation of the tax registration,