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qi ye suo de shui ying na shui suo de e ruo gan shui wu chu li wen ti de gong gao
Pages: 96
Year: Issue:  19
Journal: Finance and Accounting Monthly

Keyword:  企业所得税应纳税所得额国家税务总局工资薪金费用扣除业务宣传费不征税收入应税收入营业成本资本化条件;
Abstract: <正>国家税务总局公告2012年第15号根据《中华人民共和国企业所得税法》(以下简称《企业所得税法》)及其实施条例(以下简称《实施条例》)以及相关规定,现就企业所得税应纳税所得额若干税务处理问题公告如下:一、关于季节工、临时工等费用税前扣除问题
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