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欧洲杯直播>欧洲杯直播
企业所得税类热点问题

1.GAOXINJISHUQIYEDEMINGCHENGBIANGENG,YINGGAIRUHECHULI?

DA:GENJU《KEJIBU CAIZHENGBU GUOJIASHUIWUZONGJUGUANYUXIUDINGYINFA<GAOXINJISHUQIYERENDINGGUANLIBANFA>DETONGZHI》(GUOKEFAHUO〔2016〕32HAO)GUIDING,GAOXINJISHUQIYEFASHENGGENGMINGHUOYURENDINGTIAOJIANYOUGUANDEZHONGDABIANHUA(RUFENLI、HEBING、ZHONGZUYIJIJINGYINGYEWUFASHENGBIANHUADENG)YINGZAISANGEYUENEIXIANGRENDINGJIGOUBAOGAO。JINGRENDINGJIGOUSHENHEFUHERENDINGTIAOJIANDE,QIGAOXINJISHUQIYEZIGEBUBIAN,DUIYUQIYEGENGMINGDE,ZHONGXINHEFARENDINGZHENGSHU,BIANHAOYUYOUXIAOQIBUBIAN;BUFUHERENDINGTIAOJIANDE,ZIGENGMINGHUOTIAOJIANBIANHUANIANDUQIQUXIAOQIGAOXINJISHUQIYEZIGE。

2.XIANGSHOUQIYESUODESHUISHUISHOUYOUHUIZHENGCEDERUANJIAN、JICHENGDIANLUQIYE,SHIFOUMEINIANDOUXUYAOXIANGSHUIWUJIGUANBEIAN?

DA:GENJU《CAIZHENGBU GUOJIASHUIWUZONGJU FAZHANGAIGEWEI GONGYEHEXINXIHUABUGUANYURUANJIANHEJICHENGDIANLUCHANYEQIYESUODESHUIYOUHUIZHENGCEYOUGUANWENTIDETONGZHI》(CAISHUI〔2016〕49HAO)GUIDING,XIANGSHOUCAISHUI〔2012〕27HAOWENJIANGUIDINGDESHUISHOUYOUHUIZHENGCEDERUANJIAN、JICHENGDIANLUQIYE,MEINIANHUISUANQINGJIAOSHIYINGANZHAO《GUOJIASHUIWUZONGJUGUANYUFABU〈QIYESUODESHUIYOUHUIZHENGCESHIXIANGBANLIBANFA〉DEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO2015NIANDI76HAO)GUIDINGXIANGSHUIWUJIGUANBEIAN,TONGSHITIJIAO《XIANGSHOUQIYESUODESHUIYOUHUIZHENGCEDERUANJIANHEJICHENGDIANLUQIYEBEIANZILIAOMINGXIBIAO》GUIDINGDEBEIANZILIAO。

欧洲杯直播 3.QIYEXIANGGONGYIXINGSHEHUITUANTISHISHIDEGUQUANJUANZENG,QIYESUODESHUISHANGRUHECHULI?RUHEQUEDINGSHOURUE、JUANZENGE?

DA:《CAIZHENGBU GUOJIASHUIWUZONGJUGUANYUGONGYIGUQUANJUANZENGQIYESUODESHUIZHENGCEWENTIDETONGZHI》(CAISHUI〔2016〕45HAO)GUIDING:“YI、QIYEXIANGGONGYIXINGSHEHUITUANTISHISHIDEGUQUANJUANZENG,YINGANGUIDINGSHITONGZHUANRANGGUQUAN,GUQUANZHUANRANGSHOURUEYIQIYESUOJUANZENGGUQUANQUDESHIDELISHICHENGBENQUEDING。

欧洲杯直播 QIANKUANSUOCHENGDEGUQUAN,SHIZHIQIYECHIYOUDEQITAQIYEDEGUQUAN、SHANGSHIGONGSIGUPIAODENG。

欧洲杯直播 ER、QIYESHISHIGUQUANJUANZENGHOU,YIQIGUQUANLISHICHENGBENWEIYIJUQUEDINGJUANZENGE,BINGYICIANZHAOQIYESUODESHUIFAYOUGUANGUIDINGZAISUODESHUIQIANYUYIKOUCHU。GONGYIXINGSHEHUITUANTIJIESHOUGUQUANJUANZENGHOU,YINGANZHAOJUANZENGQIYETIGONGDEGUQUANLISHICHENGBENKAIJUJUANZENGPIAOJU。

SAN、BENTONGZHISUOCHENGGONGYIXINGSHEHUITUANTI,SHIZHIZHUCEZAIZHONGHUARENMINGONGHEGUOJINGNEI,YIFAZHANGONGYISHIYEWEIZONGZHI、QIEBUYIYINGLIWEIMUDE,BINGJINGQUEDINGWEIJUYOUJIESHOUJUANZENGSHUIQIANKOUCHUZIGEDEJIJINHUI、CISHANZUZHIDENGGONGYIXINGSHEHUITUANTI。

欧洲杯直播 SI、BENTONGZHISUOCHENGGUQUANJUANZENGXINGWEI,SHIZHIQIYEXIANGZHONGHUARENMINGONGHEGUOJINGNEIGONGYIXINGSHEHUITUANTISHISHIDEGUQUANJUANZENGXINGWEI。QIYEXIANGZHONGHUARENMINGONGHEGUOJINGWAIDESHEHUIZUZHIHUOTUANTISHISHIDEGUQUANJUANZENGXINGWEIBUSHIYONGBENTONGZHIGUIDING。

WU、BENTONGZHIZI2016NIAN1YUE1RIQIZHIXING。”

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