论文部分内容阅读
国家税务总局公告2016年第80号根据《中华人民共和国企业所得税法》及其实施条例有关规定,现对企业所得税有关问题公告如下:一、关于企业差旅费中人身意外保险费支出税前扣除问题企业职工因公出差乘坐交通工具发生的人身意外保险费支出,准予企业在计算应纳税所得额时扣除。二、企业移送资产所得税处理问题企业发生《国家税务总局关于企业处置资产所得税处理问题的通知》(国税函[2008]828号)第二条规定情形的,除另有规
Announcement of the State Administration of Taxation No. 80 of 2016 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 issues concerning corporate income tax are hereby announced: I. Issues related to deductions for personal accident insurance premiums before business tax deduction Employees due to business travel by personal accident insurance premiums, allow enterprises to calculate taxable income deducted. Second, the transfer of assets transferred enterprise income tax problems Enterprises “State Administration of Taxation on the disposal of assets of the enterprise income tax notice” (Guoshuihan [2008] No. 828) Article II of the provisions of the case, unless otherwise