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2007年3月16日,我田公布了《中华人民共和国企业所得税法》,该法将于2008年1月1日起施行。新的《中华人民共和国企业所得税法》将取代1991年4月9日公布的《中华人民共和国外商投资企业和外国企业所得税法》和1993年12月13日发布的《中华人民共和国企业所得税暂行条例》。鉴于新法在纳税人、税率、扣除、税收优惠等方面与现行税法有诸多不同,本文特将企业所得税法新旧法条要点加以对比,以备读者比较。
March 16, 2007, I Tian announced the “People’s Republic of China Enterprise Income Tax Law”, the law will be January 1, 2008 will come into effect. The new Law of the People’s Republic of China on Enterprise Income Tax will supersede the Income Tax Law of the People’s Republic of China on Foreign-invested Enterprises and Foreign Enterprises promulgated on April 9, 1991 and the Provisional Regulations on Enterprise Income Tax of the People’s Republic of China promulgated on December 13, 1993 ". In view of the fact that the new law has many differences from the current tax law in terms of taxpayers, tax rates, deductions and tax incentives, this article will compare the points of the new and old laws of the Enterprise Income Tax Law to prepare readers for comparison.