| 浅析新企业所得税法 |
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| 引用本文： | 杨鑫.浅析新企业所得税法[J].三门峡职业技术学院学报,2007,6(3):93-95. |
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| 作者姓名： | 杨鑫 |
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| 作者单位： | 郑州航空工业管理学院,会计学系,郑州,450015 |
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| 摘 要： | 为适应建立社会主义市场经济体制和进一步扩大改革开放的要求,按照统一税法、简化税制、公平税负、促进竞争的原则,我国完成了外资企业所得税和内资企业所得税的统一。本文从企业所得税改革的必要性出发,指出了企业所得税改革的指导思想,并剖析了企业所得税改革对吸引外资和产业结构调整的影响,从中得出了企业所得税的改革为各类企业的公平竞争创造了良好的税收环境的结论。
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| 关 键 词： | 企业所得税 税前扣除 两税合并 |
| 文章编号： | 1671-9123(2007)03-0093-03 |
| 修稿时间： | 2007年5月25日 |
Analysis to the New Law of the Income Tax of the Enterprises |
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| YANG Xin.Analysis to the New Law of the Income Tax of the Enterprises[J].Journal of Sanmenxia Polytechnic,2007,6(3):93-95. |
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| Authors: | YANG Xin |
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| Abstract: | According to the principles of unifying tax laws,simplifying tax system,keeping taxation fair and reasonable and promoting competition,China has unified income tax system for both domestic and foreign enterprises in order to meet the requirements of the establishment of the socialist market economic system and further advancement of reform and opening up.This paper,starting from the necessity of the corporate income tax reform,points out the guiding principles of its reform and analyzes the influence of the corporate income tax reform on attracting foreign investment and the adjustment of the industrial structure,and finally arrives at the conclusion that the corporate income tax reform creates a good taxation environment for the fair competition of various enterprises. |
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| Keywords: | income tax of the enterprises pre-tax deduction combination of the two types of tax |
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