企业所得税纳税申报口径(国外英文资料).doc

企业所得税纳税申报口径(国外英文资料) Text analysis of the text Interpretation of tax letters [2010]148: several corporate income tax reporting caliber issues Release date: 2010-5-20 source: edit: Gary read times: 453 times [large fonts] [small fonts] [Print] [off] The 2009 annual corporate income tax final settlement by the end of May 31, 2010 April 12th, the State Administration of Taxation issued the Notice of the State Administration of Taxation on 2009 annual corporate income tax filing work (Guoshuihan [2010]148), clear of corporate income tax issues reporting caliber. The author sorted out his own understanding of the above issues for reference by taxpayers. First, the tax law is not clearly defined, followed by accounting treatment principle concerns Guoshuihan [2010]148 clear: according to law of enterprise income tax, income tax and income tax payable shall be inconsistent when calculating the enterprise financial and accounting methods and tax law, shall be calculated in accordance with the provisions of the enterprise income tax law. If the provisions of the enterprise income tax law are not clear, they shall be calculated in accordance with the enterprises financial and accounting provisions before they are clearly specified. Enterprise income tax law provisions of article twenty-one: in the calculation of taxable income, inconsistent provisions of enterprise financial and accounting methods and tax laws and administrative regulations, shall be in accordance with the provisions of tax laws and administrative regulations of the calculation. The above rules reflect the principle that tax law is superior to accounting. However, only two years after the formulation and implementation of the new tax law, the financial system must not be more detailed than the actual economic behavior. If some of the economic behavior, there is no clear exception to the tax law, whether it can be handled in accordance with the provisions of financial accounting? In the previous practice all ov