1. The application period has expired;

2. The adjustment object has disappeared or has completed the specified items and tasks, which has actually become invalid.

(two) the normative documents shall be abolished in any of the following circumstances:

1. The main contents are in conflict with existing laws, regulations, rules, national policies and normative documents at higher levels, especially there is no legal basis for setting administrative penalties, administrative licenses, administrative fees and other items.

2. The main contents can no longer meet the needs of economic and social development, illegally stipulate market access conditions, illegally set up industry monopolies and regional blockades, violate the principles of separating government from enterprise, separating government from business, and the relationship between government and market, affect environmental and resource protection, affect energy conservation and emission reduction, illegally restrict the rights of citizens, legal persons or other organizations, and illegally increase the obligations of citizens, legal persons or other organizations.

3. The main contents have been replaced by new laws, regulations, rules and higher-level normative documents.

4. The laws, regulations, rules and superior normative documents that are mainly based on have been abolished or become invalid.

5. Normative documents formulated by deliberation and coordination institutions, departmental institutions and internal institutions.

(three) the normative documents shall be amended in any of the following circumstances:

1. Individual clauses are inconsistent with existing laws, regulations, rules, national policies and normative documents at higher levels, but basically meet the needs of economic and social development and it is necessary to continue to implement them;

2. The provisions of the normative documents on the same matter are inconsistent.

According to the above provisions, the certificate is judged to be valid.

Full text of the document

State Administration of Taxation (SAT)

Announcement on some tax treatment issues of taxable income of enterprise income tax

People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2012 15

According to the Enterprise Income Tax Law of People's Republic of China (PRC) (hereinafter referred to as the Enterprise Income Tax Law) and its implementing regulations (hereinafter referred to as the Implementing Regulations) and relevant regulations, the tax treatment of taxable income of enterprise income tax is hereby announced as follows:

I. Pre-tax deduction of seasonal workers, temporary workers and other expenses

The actual expenses incurred by an enterprise in hiring seasonal workers, temporary workers, interns, retirees and accepting external labor dispatch shall be divided into wages and salaries and employee welfare expenses, which shall be deducted before enterprise income tax in accordance with the provisions of the enterprise income tax law. Among them, wages and salaries are allowed to be included in the total wages and salaries of enterprises as the basis for calculating and deducting other related expenses.

Two, about the pre-tax deduction of enterprise financing expenses.

Reasonable expenses incurred by an enterprise by issuing bonds to finance, obtaining loans, and absorbing the savings of the insured, which meet the capitalization conditions, shall be included in the cost of related assets; Those that do not meet the capitalization conditions shall be regarded as financial expenses and allowed to be deducted according to the facts before enterprise income tax.

Three, about the pre-tax deduction of operating costs of enterprises engaged in agency services.

Enterprises (such as securities, futures, insurance agents, etc.). If you are engaged in agency services and your main business income is fees and commissions, you are allowed to deduct the actual operating costs (including fees and commissions) of this income before enterprise income tax.

Four, about the pre-tax deduction of fees and commissions of telecom enterprises.

In the process of developing customers and expanding business (such as entrusting sales of telephone access cards and telephone prepaid cards), telecom enterprises need to pay fees and commissions to brokers and agents. If the actual related fees and commissions do not exceed 5% of the total income of the enterprise in the current year, they are allowed to be deducted according to the facts before enterprise income tax.

Verb (abbreviation of verb) Pre-tax deduction of business hospitality during the preparation period.

During the enterprise preparation period, the business entertainment expenses related to the preparation activities can be included in the enterprise preparation expenses according to 60% of the actual amount, and deducted before tax according to relevant regulations; The advertising expenses and business promotion expenses incurred can be included in the enterprise preparation expenses according to the actual amount, and deducted before tax according to the relevant regulations.

Six, about the tax treatment of withholding expenses in previous years.

According to the relevant provisions of the Law of People's Republic of China (PRC) on Tax Collection and Management, after making special declarations and explanations, enterprises are allowed to calculate and deduct the expenses that actually occurred in previous years and should be deducted before enterprise income tax according to tax regulations, but the period of retrospective confirmation shall not exceed 5 years.

The enterprise income tax overpaid for the above reasons can be deducted from the enterprise income tax payable in the year of retrospective confirmation. If the deduction is insufficient, it can be postponed or applied for tax refund in future years.

Where a loss-making enterprise makes up the expenses that were not deducted before the enterprise income tax in the previous year, or a profit-making enterprise incurred losses after making up the expenses, it shall first adjust the losses of the year to which the expenses belong, and then calculate the overpaid enterprise income tax in subsequent years according to the principle of making up the losses, and deal with it in accordance with the provisions of the preceding paragraph.

Seven, on the management of non tax revenue of enterprises.

Non-tax income obtained by enterprises shall be handled in accordance with the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on the Treatment of Enterprise Income Tax on Special Financial Funds (Cai Shui [201] No.70, hereinafter referred to as the Notice). Anyone who fails to manage according to the provisions of the notice shall be included in the taxable income as the taxable income of the enterprise and pay the enterprise income tax according to law.

Eight, on the coordination of pre-tax deduction provisions and the actual accounting treatment of enterprises.

According to the provisions of Article 21 of the Enterprise Income Tax Law, if the expenses confirmed by the enterprise according to the financial accounting system and actually incurred in the financial accounting treatment do not exceed the pre-tax deduction scope and standards stipulated in the Enterprise Income Tax Law and relevant tax laws and regulations, they can be deducted according to the actual accounting treatment of the enterprise before the enterprise income tax, and their taxable income can be calculated.

Nine, the implementation time of this announcement

The provisions of this announcement are applicable to the treatment of taxable income of enterprises in 20 1 1 and later years.

It is hereby announced.

State Administration of Taxation (SAT)

20 12 April 24th