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一、新企业所得税法的主要变化(一)首次引入“居民企业”和“非居民企业”概念国际上大多数国家对个人以外的组织或实体课税,是以法人作为标准认定纳税人的。实行法人税制是企业所得税制发展的方向,也是企业所得税改革的内在要求,有利于更加规范、科学、合理地确定企业的纳税义务。按照国际的通行做法,新企业所得税法在界定纳税人身份时采用了规范的“居民企业”和“非居民企业”概念,以法人主体为纳税标准。居民企业要承担全面纳税义务,就其境内外全部所得纳税,而非居民企业则承担有限纳税义务,一般只就其来源于我国境内的所得纳税。
First, the major changes in the new corporate income tax law (a) the first introduction of “resident enterprises ” and “non-resident enterprises ” concept Most countries in the international arena to individuals outside the organization or entity taxation is based on legal persons as a standard Taxpayer The implementation of corporate tax system is the direction of the development of enterprise income tax system, but also the internal requirements of the enterprise income tax reform, help to more standardized, scientific and reasonable tax liability of enterprises. According to the common practice in the world, the new EIT Law adopts the concept of “resident enterprise” and “non-resident enterprise” when defining the identity of taxpayers, with the legal person as the tax standard. Resident enterprises should pay their full tax liability and pay taxes on all their incomes both domestically and abroad, while non-resident enterprises have a limited obligation to pay taxes, and generally only pay taxes on income derived from the territory of our country.