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About deficit of company make a false report the announcement of problem of appl
From;  Author:Stand originally
Each province, municipality, municipality directly under the Central Government and plan sheet list bureau of city state revenue, cess Wu, the each unit inside the bureau:

According to the condition that each district reflects, classics research, handle the duty Wu of deficit of company make a false report the problem to inform as follows now: 
One, of deficit of make a false report limit. Deficit of company make a false report is to show the enterprise declares the deficit number that declares in the watch to be more than the loss amount that stipulates by taxation computation goes out in pay taxes of year enterprise income tax. 

2, the enterprise is intended deficit of make a false report, in behavior in those days or relevant year is caused not capture or little capture should of pay taxes money, applicable " taxation of People's Republic of China imposes administrative standard " (the following abbreviation " the law that ask for a canal " ) the 63rd the first section provision. 

3, the enterprise is enjoyed lawfully avoid sign year of privilege of enterprise income tax or be in loss year to produce action of deficit of make a false report, in behavior in those days or relevant year was not caused not capture or little capture should of pay taxes money, applicable " the law that ask for a canal " the 64th the first section provision. 

4, " the announcement that total bureau of national tax Wu manages like where about deficit of company make a false report " (duty delivers the state [1996]162 date) , " total bureau of national tax Wu fines the give an official of the problem about pay tax evaded of deficit of company make a false report " (country duty cases [1996]653 date.

Annotations:
Taxation of People's Republic of China imposes administrative standard the 63rd the first section provision:

Taxpayer is forged, falsification, hide, proof of account book of destroy by melting or burning of do sth without authorization, chalk it up, defray of much on account book perhaps line perhaps does not list income row, less, perhaps be declared via tax authority announcement and undertake false pay taxes is declared, not capture is little perhaps capture should of pay taxes money, it is evade taxes. To taxpayer evade taxes, by tax authority pursue and wipe out its not capture is little perhaps the imposition of capture, fine for delaying payment, be in not capture is little perhaps 50% above fines the imposition of capture below fivefold; Make crime, investigate criminal duty lawfully.

Taxation of People's Republic of China imposes administrative standard the 64th the first section provision:
Taxpayer, withhold obligor fictional and false of plan tax basis, instruct deadline to correct by the tax authority, be in 50 thousand yuan of the following amerce.  
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