中国政策档案 Governance Archive HOLDINGS 227,292 · FONDS 111
Record · chinatax ACC. 900066241
国税函〔2009〕377号

Notice of the State Administration of Taxation on Several Issues Concerning the Assessed Collection of Corporate Income Tax

国家税务总局关于企业所得税核定征收若干问题的通知

Issuer
Date
2009-07-14
Instrument
notice
Cited by
3
This document revises the provisions on enterprises eligible for corporate income tax preferential policies under the assessed collection method, clarifying that enterprises enjoying one or more tax incentives under the Corporate Income Tax Law and its implementing regulations are excluded from assessed collection, with specific exceptions for tax-exempt income and qualified small low-profit enterprises.
Full text · 原文 216 字
根据《国家税务总局关于修订企业所得税2个规范性文件的公告》(国家税务总局公告2016年第88号)第二条规定,《国家税务总局关于企业所得税核定征收若干问题的通知》(国税函〔2009〕377号)第一条第(一)项修订为:享受《中华人民共和国企业所得税法》及其实施条例和国务院规定的一项或几项企业所得税优惠政策的企业(不包括仅享受《中华人民共和国企业所得税法》第二十六条规定免税收入优惠政策的企业、第二十八条规定的符合条件的小型微利企业)。