企業(yè)所得稅稅前扣除管理辦法(國稅發(fā)[2000]No.84)(英文版)

《企業(yè)所得稅稅前扣除管理辦法(國稅發(fā)[2000]No.84)(英文版)》由會員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在教育資源-天天文庫。

1、MeasuresforPre-taxDeductionsfromIncomeTaxforEnterprises企業(yè)所得稅稅前扣除管理辦法（國稅發(fā)[2000]No.84）(英文版)?2009-05-05??????????????????????????????????????????????????????????????????GuoShuiFa[2000]No.84To：thebureausofstatetaxationandlocaltaxbureausofeachprovince，autonomousreg

2、ion，municipalityandthecitiesunderseparatestateplanning：（Thecircularisomitted）????MeasuresforPre-taxDeductionsfromIncomeTaxforEnterprises????ChapterI?GeneralProvisions????Article1?TheseMeasuresareherebyformulatedinaccordancewiththeInterimRegulationsofthePeople'

3、sRepublicofChinaonIncomeTaxforEnterprises（the"Regulations"）andimplementingrulesthereof（the"Rules"）。????Article2?AccordingtoArticle4oftheRegulations，thebalanceoftotalannualincometothetaxpayerineachtaxyearlessthealloweddeductionsshallbethetaxableincome.Theallowe

4、ddeductionsmeanallnecessaryandnormalcosts，expenses，taxesandlossesofthetaxpayerineachtaxyeararisinginconnectionwiththeacquisitionoftaxableincome.????Article3?Thedeductionsdeclaredbythetaxpayershallbetrueandlegitimate.Truthfulnessmeanstheevidenceisavailablethatr

5、elatedexpenditurehasarisen.Legitimacymeansconformitywiththestatetaxregulations.Incaseofdiscrepancybetweenotherregulationsandthetaxregulations，thelattershallprevail.????Article4?Unlessotherwisestipulatedbythetaxlawsandregulations，theconfirmationofpre-taxdeducti

6、onsshallcomplywiththefollowingprinciples：????（1）Accrualbasisprinciple：Thetaxpayershallconfirmthedeductionsatthetimewhentheexpenseaccruesratherthanatthetimeofpayment.????（2）?Matchingprinciple：Theexpensesofthetaxpayershallbedeclaredfordeductionintheperiodwhenthe

7、expenseshallbematchedordistributed.Thedeductibleexpensesthatthetaxpayershalldeclareinacertaintaxyearshallnotbedeductedearlierorlater.????（3）?Principleofrelevance：Theexpensesthatthetaxpayermaydeductshallberelevanttothetaxableincomeinnatureandatroot.????（4）?Prin

8、cipleofcertainty：Nomatterwhenthedeductibleexpensesofthetaxpayerarepaid，theamountshallbecertain.????（5）Principleofreasonableness：Thecomputinganddistributionmethodsforthedeductibleex