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《中华人民共和国企业所得税法》(以下简称“新企业所得税法”)将于2008年1月1日起施行。为确保新企业所得税法顺利实施,需要制定一部切实可行的实施条例,需要做好新旧税法的衔接工作,还需要进一步理顺现行的税收征管体制。在实施条例出台之前,本文对新企业所得税法中涉及的若干税收征管问题,如境外所得税收抵免、反避税管理、总分机构汇总计算纳税、母子公司合并纳税以及税收征管体制改革等进行了探讨。
The Law of the People’s Republic of China on Enterprise Income Tax (hereinafter referred to as the “New Enterprise Income Tax Law”) will come into force on January 1, 2008. In order to ensure the smooth implementation of the new enterprise income tax law, it is necessary to formulate a practical and feasible implementation regulation, and the convergence of the old and new tax laws needs to be done well. The current tax collection and administration system needs to be further rationalized. Before the promulgation of the implementing regulations, this paper carried out a number of tax collection and administration issues related to the new corporate income tax law, such as tax exemption on overseas income, anti-tax avoidance management, tax consolidation of head office agencies, merger and payment of parent-subsidiary companies and reform of tax collection and administration system Discussion.