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日前,国家税务总局公布了《关于企业所得税应纳税所得额若干问题的公告》(国家税务总局公告2014年第29号,以下简称29号公告),根据《中华人民共和国企业所得税法》及其实施条例(以下简称税法)有关规定,明确了纳税人和基层税务机关反映的企业接收政府划入资产、接收股东划入资产、保险公司准备金支出、核电厂操纵员培养费、固定资产折旧等具有普遍性问题的企业所得税处理,现对29号公告解读如下:
Recently, the State Administration of Taxation promulgated the “Notice Concerning Certain Issues Regarding the Taxable Income of Enterprise Income Tax” (State Administration of Taxation Announcement No. 29 of 2014, hereinafter referred to as Announcement No. 29). According to the “Enterprise Income Tax Law of the People’s Republic of China” and its implementation (Hereinafter referred to as the “Tax Law”) stipulates that the taxpayers and the tax authorities at the grassroots level should have the right to receive the government assets, receive the assets transferred to the shareholders, reserve the insurance companies, cultivate the nuclear power plant operators, and depreciate the fixed assets Corporate income tax treatment of the general issue, the announcement on the 29th is as follows: