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Record · chinatax ACC. 900066549

Notice of the State Administration of Taxation on Issuing the Publicity Outline for the Spirit of the New Enterprise Income Tax Law

国家税务总局关于印发《新企业所得税法精神宣传提纲》的通知

Issuer
—
Date
2008-02-05
Instrument
policy issuance
Cited by
0
This document issues the Publicity Outline for the Spirit of the New Enterprise Income Tax Law to unify and improve the accuracy of publicity efforts across tax authorities. It also notes that Article 25 was annulled as of May 26, 2023, per a prior announcement.
Full text · 原文 201 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，第二十五条废止。<br> 各省、自治区、直辖市和计划单列市国家税务局、地方税务局：<br> 为统一新企业所得税法及其实施条例的宣传口径，提高宣传的准确性和效果，税务总局编写了《新企业所得税法精神宣传提纲》，现发给你们，供宣传使用。<br> 二〇〇八年二月五日<br> 新企业所得税法精神宣传提纲