行政审批制度改革背景下南宁市企业所得税减免税管理改进的思考
发布时间：2018-10-08 14:02
【摘要】：正为了贯彻落实国务院行政审批制度改革部署,进一步做好减免税管理工作,2015年6月8日,国家税务总局颁布了新修订的《税收减免管理办法》,规定从2015年8月1日起,对减免税管理中涉及的申报、核准(备案)实施、监督管理等各个环节进行全面规范,统一了全国减免税管理执行口径,明确了征纳双方在减免税管理中的义务和责任。随着企业所得税优惠管理的审批事项被逐步取消,全部所得税减免事项均前移置办税大厅前台即办,
[Abstract]:In order to implement the reform and deployment of the administrative examination and approval system of the State Council, and to further improve the administration of tax reduction and exemption, on June 8, 2015, the State Administration of Taxation promulgated the newly revised measures for the Administration of tax reduction and reduction, which stipulates that from August 1, 2015, The declaration, approval (record keeping) implementation, supervision and management of all aspects involved in the administration of tax reduction and exemption have been comprehensively standardized, the implementation of the national tax reduction and exemption management has been unified, and the obligations and responsibilities of both parties in the administration of tax reduction and exemption have been clarified. With the gradual cancellation of the examination and approval items for the preferential administration of enterprise income tax, all items of income tax reduction and exemption have been transferred to the front desk of the tax hall.
【作者单位】： 广西南宁市国家税务局;
【分类号】：F812.42
[Abstract]:In order to implement the reform and deployment of the administrative examination and approval system of the State Council, and to further improve the administration of tax reduction and exemption, on June 8, 2015, the State Administration of Taxation promulgated the newly revised measures for the Administration of tax reduction and reduction, which stipulates that from August 1, 2015, The declaration, approval (record keeping) implementation, supervision and management of all aspects involved in the administration of tax reduction and exemption have been comprehensively standardized, the implementation of the national tax reduction and exemption management has been unified, and the obligations and responsibilities of both parties in the administration of tax reduction and exemption have been clarified. With the gradual cancellation of the examination and approval items for the preferential administration of enterprise income tax, all items of income tax reduction and exemption have been transferred to the front desk of the tax hall.
【作者单位】： 广西南宁市国家税务局;
【分类号】：F812.42
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