معافیت های مندرج در ماده 143 ، 143 مکرر ، 141 ، 145 و 4 قانون بالادستی در قانون مالیات های مستقیم را برگرداند.
به گزارش خبرنگار صنعت مالی ،اصلاحیه بند س تبصره ۶ قانون بودجه ۱۴۰۳ به نفع بازار سرمایه تصویب شد
معافیت های مندرج در ماده 143 ، 143 مکرر ، 141 ، 145 و 4 قانون بالادستی در قانون مالیات های مستقیم را برگرداند.
به این ترتیب معافیت مالیاتی ناشران بورسی و فرابورسی ، معافیت صندوق های سرمایه گذاری و معافیت افزایش سرمایه ها از محل سود انباشته و تجدید ارزیابی باقی ماند.
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