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suo de shui wan shui zheng ming ying tong yi gui fan
Author(s): 
Pages: 62
Year: Issue:  8
Journal: Taxation Research Journal

Keyword:  完税证明企业所得税纳税调整联营企业被投资企业税后利润投资方亏损弥补分回利润主管税务机关;
Abstract: 所得税完税证明应统一规范□曹桂媛改革开放以来,各种经济成份的企业公司越来越多,投资收益所得完税情况日益受到各方面的关注。国家税务总局曾以(1994)009号文印发了关于《企业所得税若干政策问题的规定》,规定指出:“对联营企业生产经营取得的所得,一律先...
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