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一、新《企业所得税法》及其条例的实施可以增强内资企业自有留存资金的实力新《企业所得税法》及其条例实施后,内资企业所得税法定税率较“两法”合并前降低,内资企业的实际税负也将随之降低,企业自有留存资金将增加。而且,新《企业所得税法》及其条例实施后内资企业与外资企业享受同等的税前扣除标准和税收优惠政策,因此,内资企业所得税的税负减轻额度实际上要大于只考虑税率降低一项所带来的税负减轻额度,增强了企业自有留存资金的实力。
First, the new “Enterprise Income Tax Law” and its regulations can enhance the strength of domestic-funded enterprises to retain their own funds After the new “Enterprise Income Tax Law” and the implementation of the Ordinance, the statutory tax rate of domestic-funded enterprises income tax than the “two laws” before the merger to reduce , The actual tax burden of domestic-funded enterprises will also be reduced, enterprises will keep their own funds will increase. Moreover, after the implementation of the new EIT Law and its regulations, domestic-funded enterprises and foreign-funded enterprises enjoy the same pre-tax deduction standard and tax preferential policies. Therefore, the tax burden reduction of domestic-funded enterprises’ income tax is actually larger than the reduction of tax rate The amount of tax relief brought by the tax increases the ability of enterprises to keep their own funds.