论文部分内容阅读
一、公告出台背景为进一步简化税务行政审批,国家税务总局下发了《国家税务总局关于公布已取消的22项非行政许可审批事项的公告》(国家税务总局公告2015年第58号),其中明确,企业境外所得适用简易征收和饶让抵免得核准予以取消。为做好取消该项税务行政审批事项的后续管理工作,制订发布本公告。二、关于税务行政审批事项取消后有关管理问题的规定(一)对于企业境外所得符合《财政部国家税务总局关于企业境外所得税收抵免有关问题的通知》(财税〔2009〕125号)第十条第(一)项和第(二)项规定情形的,可以采取简易办法对境外所得已纳税额计算抵免。为简化管理程序,将原税务审批规
I. Introduction of Announcement In order to further simplify the examination and approval of tax administration, the State Administration of Taxation issued the "Notice of the State Administration of Taxation on Canceling 22 Projects Relevant to Non-Administrative Licensing (No. 58 of 2015 of the State Administration of Taxation) Clearly, the application of simple income outside the enterprise income and allowance to be allowed to cancel canceled. In order to do a good job of canceling the follow-up management of the tax administrative examination and approval matters, the Company formulated and promulgated this announcement. II. Requirements on Relevant Management Issues after the Cancellation of Administrative Examination and Approval Items (I) For enterprises whose overseas income accords with the Notice of the Ministry of Finance and the State Administration of Taxation on Relevant Issues Concerning the Tax Revenue from Overseas Enterprises (Cai Shui [2009] No. 125) Article (1) and (2) of the provisions of the case, the easiest way can be adopted to calculate the amount of tax on overseas income tax credit. To simplify the management process, the original tax approval rules