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《中华人民共和国企业所得税法》(以下简称新税法)及其实施条例已于2008年1月1日正式实施。为便于各地所得税汇算清缴工作的正常开展,国家税务总局下发了国税函[2009]98号文《国家税务总局关于企业所得税若干税务事项衔接问题的通知》,就新税法实施前企业发生的若干税务事项衔接问题作出了明确规定。
The Law of the People’s Republic of China on Enterprise Income Tax (hereinafter referred to as “the New Tax Law”) and its implementing regulations were formally implemented on January 1, 2008. In order to facilitate the normal implementation of the final settlement and payment of income tax, the State Administration of Taxation issued Guoshuihan [2009] No. 98 Circular of the State Administration of Taxation on the Matching of Certain Tax Matters Concerning Enterprise Income Tax, The number of tax matters convergence made a clear provision.