中国政策档案 Governance Archive HOLDINGS 227,292 · FONDS 111
Record · chinatax ACC. 900066096
国发〔2014〕50号

Notice of the State Administration of Taxation on Issues Concerning the Administration of Enterprise Income Tax for Industrial and Commercial Bank of China Limited and Other Enterprises

国家税务总局关于中国工商银行股份有限公司等企业企业所得税有关征管问题的通知

Issuer
Date
2010-05-06
Instrument
notice
Cited by
30
This notice cancels the filing review for the list of secondary and lower-level branches of enterprises whose full income belongs to the central government, and announces the repeal of certain articles based on subsequent regulatory updates.
Full text · 原文 144 字
1.根据《国务院关于取消和调整一批行政审批项目等事项的决定》(国发〔2014〕50号)规定,取消收入全额归属中央的企业下属二级及二级以下分支机构名单的备案审核。2.根据《国家税务总局关于修订企业所得税2个规范性文件的公告》(国家税务总局公告2016年第88号)规定,本法规第二、三条废止。