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国家税务局于10月31日以(89)国税所字第190号文发出《关于做好1989年度国营企业所得税汇算清缴工作的通知》,内容如下:为认真做好1989年度国营企业所得税汇算清缴工作,保障税款及时、足额入库,加强所得税征收管理,现将有关问题通知如下:一、认真贯彻国务院治理整顿的指示精神,做好对公司减免税的清理整顿工作国务院办公厅国办发[1989]1号文件指出:“对综合性公司、金融性公司和流通领域的公司都要依法征税。”各级税务部门应认真贯彻这一精神,要认识到清理整顿减免税是进一步清理整顿公司的一项重要内容。在汇算清缴工作中,要全面检查公司的纳税情况和财务会计制度的执行情况,进一步清理对公司的减免税。凡不符合政策规定和违反税收管理体制规定的减免税,要立即停止执行,减免税已到期的应立即恢复征税,对尚未到期
On October 31, the State Administration of Taxation issued Circular No. 89 of State Taxation on December 31, 1989, which states as follows: In order to conscientiously do a good job of state-owned enterprise income tax in 1989 We hereby notify you of the relevant issues as follows: 1. Conscientiously implement the directives of the State Council in rectifying and reorganizing the work and do a good job in the clean-up and rectification of corporate tax relief duties The State Council [1989] No. 1 of the General Office of the General Office of the State Council pointed out: “Tax levies should be levied on comprehensive companies, financial companies and companies in the circulation field according to law.” Tax departments at all levels should conscientiously implement this spirit and should recognize that To rectify tax relief is an important part of further cleaning up and reorganizing the company. In the final settlement work, we must comprehensively examine the company’s tax situation and the implementation of the financial and accounting system to further clean up the tax relief for the company. Those who do not meet the policy requirements and violation of the tax administration system for tax relief, to immediately stop the implementation, tax relief has expired tax recovery immediately, not yet expired