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各省、自治区、直辖市和计划单列市国家税务局、地方税务局,局内各单位:根据国务院行政审批制度改革工作领导小组《关于搞好已调整行政审批项目后续工作的意见》(国审改发[2003]1号)的通知,为贯彻执行《国务院关于取消第二批行政审批项目和改变一批行政审批项目管理方式的决定》(国发[2003]5号)的规定,现就国务院决定取消的外商投资企业和外国企业(以下简称企业)所得税若干行政审批项目的后续管理工作通知如下:一、取消企业列支职工工资、福利费标准审核的后续管理根据《中华人民共和国外商投资企业和外国企业所得税法实施细则》(以下简称税法实施细则)第
According to the Opinions of the Leading Group for the Reform of the Administrative Examination and Approval System under the State Council on Follow-up to the Adjustment of Administrative Examination and Approval Projects (Revised 2003 [2003] of the State Administration of Taxation, Local Taxation Bureau and All Units within the Bureau of the Provinces, Autonomous Regions, Municipalities directly under the Central Government, ] No. 1), in order to implement the provisions of the “Decision of the State Council on Canceling the Second Batch of Administrative Examination and Approval Items and Changing the Mode of Administrative Approval of a Number of Administrative Examination and Approval Projects” (Guo Fa [2003] No. 5) The follow-up administration of certain administrative examination and approval items of income tax for foreign-invested enterprises and foreign enterprises (hereinafter referred to as the “enterprise”) is as follows: I. Follow-up Administration for Examination and Approval of the Cancellation of Wages and Welfare Expenses for Employed Personnel Withheld by Enterprises According to the “Regulations of the People’s Republic of China on Foreign-invested Enterprises and Foreign Enterprises Income Tax Law Implementing Rules ”(hereinafter referred to as the“ Tax Law Implementing Rules ”)