论文部分内容阅读
北京、上海、天津、重庆、辽宁、河北、山西、内蒙古、河南、湖北、湖南、广东、广西、海南、山东、江苏、浙江、福建、安徽、四川、贵州、云南、新疆、青海、宁夏、甘肃、陕西省(自治区、直辖市)国家税务局,大连、青岛、厦门、宁波市国家税务局:中国远洋运输(集团)总公司(以下称中远集团)是属于国务院确定的120家试点大型企业集团之一,根据《国家税务总局关于大型企业集团征收所得税问题的通知》(国税发[1994]027号)的有关规定,为支持中远集团的进一步发展,现将该集团缴纳企业所得税的问题通知如下:一、中远集团所属的92家全资控股企业(名单见附件),在1999年、2001年由集团公司在北京市合并缴纳企业所得税,税款入中央金库。
Inner Mongolia, Henan, Hubei, Hunan, Guangdong, Guangxi, Hainan, Shandong, Jiangsu, Zhejiang, Fujian, Anhui, Sichuan, Guizhou, Yunnan, Xinjiang, Qinghai, Ningxia, State Administration of Taxation, Dalian, Qingdao, Xiamen and Ningbo City, Gansu, Shaanxi Province (autonomous regions and municipalities directly under the Central Government) State Administration of Taxation: China Ocean Shipping (Group) Corporation (hereinafter referred to as COSCO Group) belongs to 120 pilot large enterprise groups According to the relevant provisions of the Circular of the State Administration of Taxation on the Collection of Income Taxes on Large-sized Enterprise Groups (Guo Shui Fa [1994] No. 027), in order to support the further development of COSCO Group, the Group is hereby notified of the issue of corporate income tax : I. 92 wholly-owned holding enterprises affiliated to COSCO Group (please refer to the attached list for the list). In 1999 and 2001, the Group Company merged and paid corporate income tax in Beijing Municipality and tax into the central treasury.