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资产相关支出的企业所得税新规

资产相关支出的企业所得税新规

中国税务快讯 - 第十六期, 二零一四年七月   近日,国家税务总局发布了《关于企业所得税应纳税所得额若干问题的公告》,对企业接收政府划入资产、企业接收股东划入资产以及固定资产折旧等若干存在税务争议问题的处理方式进行了明确。基于公告的发布,企业应重新考虑拟进行的投资或接受投资的计划,以谋求合理税收筹划空间。

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资产相关支出的企业所得税新规

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