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由于现行《企业所得税纳税申报表》(以下简称“旧申报表”)在投资收益、捐赠等的计算方面已不能全面体现企业所得税政策及科学精细化征管的要求,国家税务总局于2006年4月18日下发了《关于修订企业所得税纳税申报表的通知》(国税发[2006]56号,以下简称“新申报表”),对原体系结
As the current “Enterprise Income Tax Return” (hereinafter referred to as the “old form”) has failed to fully reflect the requirements of corporate income tax policies and scientific refinement in the calculation of investment income, donations, etc., the State Administration of Taxation in April 2006. On the 18th, the “Notice on the Revision of the Corporate Income Tax Returns Form” (Guo Shui Fa [2006] No. 56; hereinafter referred to as the “New Form”) was issued to the original system.