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早在2005年,国家税务总局发布的《注册税务师管理暂行办法》(第14号令)第二十三条中,就明确提出了“注册税务师可承办下列涉税鉴证业务:……(二)企业税前弥补亏损和财产损失的鉴证。”时至今日,企业资产损失税前扣除鉴证业务,作为注册税务师的主要业务,在社会主义市场经济中,发挥着越来越重要的作用。2011年3月31日,国家税务总局发布了《国家税务总局关于发布〈企业资产损失所得税税前扣除管理办法〉的公告》(国家税务总局公告[2011]第25号),为了帮助广大读者深入学习文件,本刊特约了国家税务总局企业所得税司何道成、范晶晶等同志对文件进行解读。
As early as 2005, the State Administration of Taxation issued “Provisional Regulations on the Management of CTAs” (Decree No. 14) in Article 23, clearly stated that “CTAs can undertake the following tax-related businesses: ...... ( B) Assurance of business losses and loss of property before tax. ”“ Today, the loss of pre-tax deductions for corporate assets losses, as the main business of CTAs, plays an increasingly important role in the socialist market economy effect. On March 31, 2011, the State Administration of Taxation promulgated the ”Notice of the State Administration of Taxation on the Release of the Administrative Measures on Deduction of Income Taxes on Enterprise Asset Losses" (State Administration of Taxation Announcement [2011] No. 25). In order to help readers in depth Studying documents, we published a special contract with the State Administration of Taxation Enterprise Income Tax He Daocheng, Fan Jingjing and other comrades to interpret the document.