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《中华人民共和国企业所得税法》于2007年3月16日在十届全国人大五次会议上高票通过,从2008年1月1日开始实施。新公布的企业所得税法,统一了内、外资企业适用的企业所得税法,统一并适当降低了企业所得税税率,统一和规范了税前扣除办法和标准,实行“产业优惠为主、区域优惠为辅”的新税收优惠体系。为使各方更好地理解和运用新法,本刊特别策划了本期专题,从不同角度进行分析,以飨读者。
The Law of the People’s Republic of China on Enterprise Income Tax passed the high vote on March 16, 2007 at the Fifth Session of the Tenth National People’s Congress and came into effect on January 1, 2008. The newly promulgated Enterprise Income Tax Law unifies the applicable enterprise income tax laws for domestic and foreign-funded enterprises, unifies and properly reduces the corporate income tax rate, unifies and standardizes the pre-tax deduction methods and standards, and implements the principle of "industrial concessions supplemented by regional concessions New tax incentives system. In order to enable all parties to better understand and apply the new law, this magazine specially planned this special issue and analyzed it from different perspectives in order to readers.