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["附件7："]
["外商投资企业和外国企业所得税取消税务行政审批项目清单"]
[]
["序号","取消税务行政审批的项目","有无发生（填“有”或“无）","有无向税务机关备案","没有向税务机关备案情况","在查账报告披露的情况（没发生的不填）"]
[]
[1,"企业列支职工工资、福利费",{"$nulls":3},"在情况表（一）第34、35栏"]
[2,"企业计提坏帐准备金",{"$nulls":3},"在情况表（一）第47栏及情况表（三）"]
[3,"技术开发费加计扣除",{"$nulls":3},"在情况表（一）第65栏及情况表（六）"]
[]
[4,"企业坏帐损失",{"$nulls":3},"在情况表（一）第89栏及情况表（三）"]
[]
[5,"企业财产损失所得税前扣除",{"$nulls":3},"在情况表（一）第89栏及情况表（三）"]
[]
[6,"企业借款利息",{"$nulls":3},"在情况表（一）第54－58栏及情况表（四）"]
[]
[7,"外国企业列支总机构管理费",{"$nulls":3},"在情况表（一）第42栏"]
[8,"中外合作经营企业固定资产加速折旧",{"$nulls":3},"在查账报告第   页第    段    及情况表（二）"]
[9,"企业固定资产不留残值",{"$nulls":3},"在查账报告第   页第    段及情况表（二）"]
[10,"企业改变折旧方法",{"$nulls":3},"在查账报告第   页第    段及情况表（二）"]
[]
[11,"企业取得已使用的固定资产按尚可使用年限折旧",{"$nulls":3},"在查账报告第   页第    段及情况表（二）"]
[12,"企业改变存货计价方法",{"$nulls":3},"在查账报告第   页第    段"]
[13,"产品出口企业当年减半缴纳企业所得税",{"$nulls":3},"在查账报告第   页第    段及情况表（五）"]
[]
[14,"中外合资高新技术企业定期减免税",{"$nulls":3},"在查账报告第   页第    段"]
[]
[15,"企业非货币资产投资收益",{"$nulls":3},"在查账报告第   页第    段"]
[]
[16,"企业接受捐赠大额非货币资产",{"$nulls":3},"在查账报告第   页第    段"]
[]
[17,"不组成法人的中外合作经营企业申请统一计算缴纳企业所得税",{"$nulls":3},"在查账报告第   页第    段"]
[]
[18,"外国石油公司在开采油（气）田合同区块之间转勘探费",{"$nulls":3},"在查账报告第   页第    段"]
[19,"购进软件，购置成本达到固定资产标准或构成无形资产而缩短折旧年限",{"$nulls":3},"在查账报告第   页第    段"]
[20,"集成电路生产企业的生产性设备缩短折旧年限",{"$nulls":3},"在查账报告第   页第    段"]
[21,"外国企业代表机构按经费支出换算收入计算征税",{"$nulls":3},"在B类申报情况表"]

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{"sheet":"Sheet3","index":2,"n_rows":0,"n_cols":0,"rows_kept":0,"flags":["formulas_cached_only"]}