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《国家税务总局关于企业所得税应纳税所得额若干税务处理问题的公告》(国家税务总局公告2012年第15号)发布以后,因为其中的一些规定较为原则,在实践中引起一定争议。为此,国家税务总局于2014年发布《关于企业所得税应纳税所得额若干问题的公告》,对15号公告中的部分规定予以明确。本文通过对两个文件的对比,对其中比较受关注的几点政策进行解析。
After the release of “Notice of the State Administration of Taxation on Certain Tax Issues concerning the Taxable Income of Enterprise Income Taxes” (Announcement No.20 of 2012 by the State Administration of Taxation), some of these provisions have caused more controversy in practice because of the more principle. To this end, the State Administration of Taxation promulgated the “Notice on Certain Issues Regarding the Taxable Income of Enterprise Income Tax” in 2014, clarifying some of the provisions in Announcement No. 15. This article through the comparison of the two documents, which pays more attention to some of the policy analysis.