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对内外资企业所得税进行合并统一的《中华人民共和国企业所得税法》和《中华人民共和国企业所得税法实施条例》已于2008年1月1日起正式施行。新的企业所得税法对高新技术企业的税收优惠与2008年4月科技部、财政部、国家税务总局共同印发的《高新技术企业认定管理办法》紧密衔接,更加突出了国家产业政策对企业和行业的发展引导,更加突出了科技创新在引导企业发展中的主导地位。 相似文献
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2008年11月5日,国务院第34次常务会议批准了财政部、国家税务总局提交的增值税转型改革方案,决定自2009年1月1日起在全国范围内实施增值税转型改革。这标志着我国增值税改革向前迈出了重要一步,必将对我国宏观经济发展产生积极而又深远的影响。 相似文献
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The East Asian summer monsoon (EASM) and its related change of surface temperature in the past century were not clearly ad- dressed due to absence of atmospheric reanalysis data before 1948. On the benchmark of station-observed sea level pressure (SLP) in China, we utilized multiple SLP datasets and evaluated their qualities in measuring the SLP-based EASM index (EASMI). It is found that the EASMI based on the SLP of the Hadley center version 2 (HadSLP2) has shown the best performance on the inter- annual and decadal time scales. Instead of showing a linear weakening trend pointed out by the previous study, the EASMI has likely exhibited the decadal variability, characterized by weakened trends during 1880-1906, 1921-1936, and 1960-2004, and with enhanced trends during 1906-1921 and 1936-1960, respectively. Corresponding to the weakened and enhanced periods of EASMI since the 1920s, the surface air temperature (SAT) index (SATI) averaged in eastern China has likely shown a warming and a cooling trend, respectively. However, the decadal abrupt transitions between the two indices do not occur concurrently, which results in a weak correlation between two indices on the decadal time scale. Further analysis indicates that there are four key regions where the SAT is significantly correlated with the EASMI, suggesting the joint impact of surface temperature in Asia-Pacific on the EASM during 1880-2004. In which, the decadal change of SAT near the Lake Baikal plays an important role in the linear trends of the EASM before and after 1960. 相似文献
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政策回顾
2006年以前,企业享受技术开发费加计扣除政策时,都要限定企业当年的技术开发费必须比上年实际增长10%(含10%)以上。加计扣除的金额不得超过应纳税所得额。超过部分,当年和以后年度均不再予以抵扣,且亏损企业发生的技术开发费只能据实扣除,不能实行加计扣除。随着国家中长期科技发展规划纲要若干配套政策及其实施细则国发[2006]6号文出台,财政部、国家税务总局《关于企业技术创新有关企业所得税优惠政策的通知》财税[2006]88号文突破了“工业企业”的限制, 相似文献
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2009年4月22日,国家税务总局以国税函[2009]203号发布了《天于实施高新技术企业所得税优惠有关问题的通知》,对高新技术企业享受税收优惠政策的有关问题作出了进一步的规定,以便于更好地落实高新技术企业的税收优惠政策;本文将对这些相关规定进行解读。 相似文献