论文部分内容阅读
随着我国社会主义税收制度的不断改革与完善,进一步改革和完善我国的企业所得税制度,尤其是我国企业所得税优惠制度成为深化税制改革的迫切要求。文章分析了目前我国企业所得税优惠制的主要优惠方法,对我国企业所得税收优惠政策中的一些问题进行了讨论,使读者对税收优惠制度的认识更加明确。
With the constant reform and improvement of China’s socialist tax system, further reform and improvement of our country’s enterprise income tax system, especially the preferential tax system of enterprise income tax in our country, have become the urgent requirements for deepening the tax reform. This article analyzes the main concessionary methods of the current corporate income tax concession system in our country, and discusses some problems in the preferential tax policy of corporate income tax in our country so that readers can understand the tax concession system more clearly.