《跨地区经营汇总纳税企业所得税征收管理办法》是为了更加有效解决新企业所得税法,法人税制下跨省市税源转移问题,解决各地因税源不平衡产生的相互扯皮,甚至干预企业经营等问题,是对国税发〔2008〕28号等文在实际执行中出现的各地步调不一致、政策执行不畅通的完善,更加妥善处理地区间利益分配不均的问题。
《跨地区经营汇总纳税企业所得税征收管理办法》是为了更加有效解决新企业所得税法,法人税制下跨省市税源转移问题,解决各地因税源不平衡产生的相互扯皮,甚至干预企业经营等问题,是对国税发〔2008〕28号等文在实际执行中出现的各地步调不一致、政策执行不畅通的完善,更加妥善处理地区间利益分配不均的问题。
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