《广西节能》编辑部: 近据我区一些资源综合利用企业来信反映,要求对资源综合利用企业获得减免的增值税应否纳入应纳税所得额征收企业所得税问题进行明确,现根据有关税收法律法规的规定答复如下: 《财政部、国家税务总局关于减免及返还的流转税并入企业利润征收企业所得税的通知》[(94)财税字第074号]规定:对企业减免或返还的流转税 According to a letter from some enterprises in our region on the comprehensive utilization of resources, it is required to clarify whether the enterprise should get the tax on the amount of corporate income tax on whether the value-added tax on comprehensive utilization of resources should be reduced or exempted. Now, according to relevant tax laws and regulations : “Circular of the Ministry of Finance and the State Administration of Taxation on the Collection of Enterprise Income Taxes on Turnover Taxes on Reduced or Refunded and Refunded Enterprises” [(94) Cai Shui Zi No. 074] stipulates that turnover taxes on corporate relief or refunding