论文部分内容阅读
《上海国资》杂志联合德勤华永会计师事务所有限公司,自本期起开设“德勤视点”专栏,关注财经热点、财务会计及审计等相关政策解读、案例分析及管理咨询服务等。新税法的高票通过是刚刚过去的本届人大会议上备受关注的焦点之一,新税法将于2008年1月1日起生效。业内人士认为,两税合并将为税制带来更大的清晰度,透明度和公平性,为所有市场参与者缔造有利的发展环境。在新税法施行后,外资企业需重新评估其业务模式、投资结构及融资策略,而国有企业也同样面临机遇与挑战。本期德勤视点专栏的主题即为新税法对国有企业的影响,从新概念引入、新措施推行等方面深入分析并提出建议,旨在对国有企业应对新税法有所启示。
Shanghai SASAC and Deloitte Touche Tohmatsu Certified Public Accountants Co., Ltd. have launched the Deloitte Insight column for the period since this issue. They focus on financial hot spots, interpretation of financial accounting and auditing policies, case studies and management consulting services. The new pass of the new tax law is one of the focuses of this NPC session just past. The new tax law will take effect on January 1, 2008. The industry believes that the merger of the two taxes will bring greater clarity, transparency and fairness to the tax system and create a favorable environment for all market participants. After the implementation of the new tax law, foreign-funded enterprises need to re-evaluate their business models, investment structure and financing strategies, and state-owned enterprises also face opportunities and challenges. This Deloitte viewpoint column is the impact of the new tax law on state-owned enterprises. It introduces new concepts and implementation of new measures in-depth analysis and puts forward suggestions to the enlightenment of state-owned enterprises in responding to the new tax law.