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各省、自治区、直辖市和计划单列市国家税务局:根据《国务院办公厅转发中国人民银行整顿城市信用合作社工作方案的通知》(国办发[1998]140号)的有关规定,全国城市信用社在1999年底前,要完成清理整顿和规范改造工作。现对城市信用社在清理整顿和规范改造工作中所涉及的有关企业所得税、财务处理问题明确如下:一、关于清产核资中有关所得税、财务处理问题城市信用社在清理整顿和规范改造工作中,要按国务院的要求全面进行清产核资工作。在开展清产核资工作
State Administration of Taxation of Provinces, Autonomous Regions, Municipalities directly under the Central Government and Cities specifically designated in the Plan: According to the relevant provisions of the Circular of the General Office of the State Council on Forwarding the Work Plan of the Central Bank of the People’s Republic of China for the Rectification of Municipal Credit Cooperatives (Guo Ban Fa [1998] No. 140), the National Urban Credit Cooperative Before the end of 1999, it is necessary to complete the work of rectifying and rectifying and standardizing the work. Now on the city credit cooperatives in the clean-up rectification and standardization of the work involved in the enterprise income tax, financial issues clear as follows: First, on the clear capital verification of income tax, financial issues City credit cooperatives in the clean-up rectification and standardization work , According to the requirements of the State Council to conduct a comprehensive inventory of capital verification work. In carrying out the work of clearing assets