|
|
|
Notice of State Administration of Taxation on Some Tax Treatment Issues during the Implementation of the Enterprise Income Tax Law
[Partially Invalid]
|
|
国家税务总局关于企业所得税执行中若干税务处理问题的通知
[部分失效]
|
|
【法宝引证码】
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| | |
Notice of the State Administration of Taxation on Some Tax Treatment Issues during the Implementation of the Enterprise Income Tax Law
(Letter No. 202 [2009] of the State Administration of Taxation)
The state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning,
In accordance with the Enterprise Income Tax Law of the People's Republic of China (hereinafter referred to as the EITL) and the Regulation on the Implementation of the Enterprise Income Tax Law of the People's Republic of China (hereinafter referred to as the RIEITL), you are hereby notified of the following tax treatments issues related to the enterprise income tax:
| | 国家税务总局关于企业所得税执行中若干税务处理问题的通知
（国税函〔2009〕202号）
各省、自治区、直辖市和计划单列市国家税务局、地方税务局：
根据《中华人民共和国企业所得税法》（以下简称《企业所得税法》）及《中华人民共和国企业所得税法实施条例》（以下简称《实施条例》）的有关规定，现就企业所得税若干税务处理问题通知如下：
|
I. About the determination of the base of sales (business) income
When computing the limitation of deduction of the expenses for business reception, advertising and business publicity, an enterprise shall include in its sales (business) income the amount of incomes which Article 25 of the RIEITL deems as sales (business) income.
| | 一、关于销售（营业）收入基数的确定问题
企业在计算业务招待费、广告费和业务宣传费等费用扣除限额时，其销售（营业）收入额应包括《实施条例》第二十五条规定的视同销售（营业）收入额。
|
II. About the treatment of the balances of reserves made prior to January 1, 2008
．．．．．． | | 二、2008年1月1日以前计提的各类准备金余额处理问题
根据《实施条例》第五十五条规定，除财政部和国家税务总局核准计提的准备金可以税前扣除外，其他行业、企业计提的各项资产减值准备、风险准备等准备金均不得税前扣除。
．．．．．． |
Dear visitor,you are attempting to view a subscription-based section of lawinfochina.com. If you are already a subscriber, please login to enjoy access to our databases . If you are not a subscriber, please subscribe . Should you have any questions, please contact us at:
+86 (10) 8268-9699 or +86 (10) 8266-8266 (ext. 153)
Mobile: +86 133-1157-0713
Fax: +86 (10) 8266-8268
database@chinalawinfo.com
| |
您好：您现在要进入的是北大法律英文网会员专区，如您是我们英文用户可直接 登录，进入会员专区查询您所需要的信息；如您还不是我们 的英文用户，请注册并交纳相应费用成为我们的英文会员 。如有问题请来电咨询；
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail: database@chinalawinfo.com
|
| | | | | | | | |
|
|
|
|
|
|
|
Message: Please kindly comment on the present translation.
|
|
|
|
|
|
|
|
|
Translations are by lawinfochina.com, and we retain exclusive copyright over content
found on our website except for content we publish as authorized by respective copyright
owners or content that is publicly available from government sources.
Due to differences in language, legal systems, and culture, English translations
of Chinese law are for reference purposes only. Please use the official Chinese-language
versions as the final authority. lawinfochina.com and its staff will not be directly
or indirectly liable for use of materials found on this website.
We welcome your comments and suggestions, which assist us in continuing to improve
the quality of our materials.
|
|
| |
|
|