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降低应纳税所得额是企业所得税筹划的重要方式。新《企业所得税法》及其《实施条例》实施后,由于一些政策的具体执行办法尚未有明确规定,为企业留下了一定的筹划空间。国家税务总局发布《关于企业所得税应纳税所得额若干税务处理问题的公告》(2012年第15号,以下简称“第15号《公告》”),针对各地执行税法过程中所反映的企业雇佣季节工费用扣除问题、融资费用、手续费及佣金支出税前扣除问题、筹办期业务招待费等费用税前扣除问题、以前年度发生应扣
Reduce taxable income is an important way of enterprise income tax planning. After the implementation of the new Law on Enterprise Income Tax and its Implementation Regulations, the specific implementation measures of some policies have not been clearly defined yet, leaving some room for planning for the enterprises. The State Administration of Taxation promulgated the “Notice on Several Tax Treatment Issues Concerning the Taxable Income of Enterprise Income Tax” (No. 15 of 2012, hereinafter referred to as “No. 15 Announcement”), and pointed out that the enterprises reflected in the implementation of the tax law in various places Deduction of employment seasonal labor costs, financing costs, fees and commission expenses deduction before tax, prepaid business entertainment fees deductions before tax deduction occurred in the previous year should be deducted