Full text · 原文
159 字
1.根据《国家税务总局关于公布失效废止的税务部门规章和税收规范性文件目录的决定》（国家税务总局令第42号），自2017年12月29日起，本文第二条废止。2.根据国发〔2015〕57号文件，自2015年10月11日起，“电网企业新建项目分摊期间费用的核准”取消。<br>
企业所得税,所有纳税人,电力、热力、燃气及水生产和供应业
Record · chinatax
ACC. 900064563
根据国发〔2015〕57号
Announcement of the State Taxation Administration on Issues Concerning the Enjoyment of Income Tax Preferential Policies for New Grid Projects of Power Grid Enterprises
国家税务总局关于电网企业电网新建项目享受所得税优惠政策问题的公告
Issuer
—
Date
2013-05-24
Instrument
announcement
Cited by
1
This document clarifies the income tax preferential policies applicable to new grid projects of power grid enterprises, and notes the cancellation of approval for the allocation of interim expenses for such projects as per State Council Document No. 57 of 2015.