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Record · chinatax ACC. 900066105

Notice of the State Taxation Administration on Further Clarifying the Implementation Scope of Preferential Tax Policies during the Corporate Income Tax Transition Period

国家税务总局关于进一步明确企业所得税过渡期优惠政策执行口径问题的通知

Issuer
Date
2010-04-21
Instrument
notice
Cited by
0
This notice clarifies the implementation scope of preferential corporate income tax policies during the transition period, and announces the repeal of specific clauses as per the State Taxation Administration Announcement No. 8 of 2023.
Full text · 原文 106 字
根据《国家税务总局关于公布全文和部分条款失效废止的税务规范性文件目录的公告》(国家税务总局公告2023年第8号),自2023年5月26日起,第一条第四款、第二条废止。<br> 企业所得税,所有纳税人,科学研究和技术服务业