| 对企业所得税中有关“不征税收入”的理解 |
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| 引用本文： | 陶小英,熊卫平.对企业所得税中有关“不征税收入”的理解[J].价格月刊,2012(3):87-89. |
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| 作者姓名： | 陶小英 熊卫平 |
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| 作者单位： | 1. 江西省储备粮管理有限公司,江西南昌,330046
2. 江西省价格鉴定监测管理局,江西南昌,330046 |
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| 摘 要： | 2008年1月1日起实施的新《企业所得税法》中规定不征税收入分别有3种:财政拨款收入、依法收取且纳入财政预算管理的行政事业性收费收入、政府性基金以及国务院规定的其他类型不征税收入.然而,企业在具体实施中有些把握不准,如何厘清不征税收入,在此,通过实际工作谈谈自己的理解.
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| 关 键 词： | 企业所得税 不征税收入 财政资金 行政事业性收费 政府性基金 |
Understanding of "Nontaxable Income "in Corporate Income Tax |
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| Authors: | TAO Xiao-ying XIONG Wei-ping |
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| Institution: | 1.Jiangxi Provincial Grain Reserve Corporation,Nanchang Jiangxi 330046;2.Jiangxi Provincial Price Monitor Center,Nanchang Jiangxi 330046) |
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| Abstract: | In the new which came into effect in January 1st 2008,there are three types of nontaxable incomes:financial allocation revenue,administrative institutional fees which are legally collected and included in fiscal budget management,and governmental fund and other nontaxable income as regulated by State Council.But corporations sometimes fail to understand exactly what incomes are nontaxable,and this paper tries to provide some understanding through practice. |
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| Keywords: | corporate income tax nontaxable income financial fund administrative institutional fees governmental fund |
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