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近日,为规范企业政策性搬迁的所得税征收管理,根据《中华人民共和国企业所得税法》及其实施条例的有关规定,国家税务总局制定了《企业政策性搬迁所得税管理办法》(国家税务总局公告2012年第40号,以下简称40号公告),自2012年10月1日起施行。该公告并不是国家新出台之规定,而是2009年发布的《国家税务总局关于企业政策性搬迁或处置收入有关企业所得税处理问
Recently, in order to standardize the administration of income tax collection for the relocation of enterprises, according to the relevant provisions of the Law of the People’s Republic of China on Enterprise Income Tax and its implementing regulations, the State Administration of Taxation formulated the Measures for the Administration of Corporate Income Taxes on Enterprise Relocation (Announcement 2012 of the State Administration of Taxation Year No. 40, hereinafter referred to as Announcement No. 40), effective October 1, 2012. The announcement is not the new state regulations, but published in 2009 released the "State Administration of Taxation on corporate relocation or disposal of income related to corporate income tax treatment