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我国旧有的企业所得税按内资、外资企业分别立法、分别征收的制度一共实施了10多年,期间伴随着我国经济社会情况发生的巨大变化,此种分立模式所固有的弊端也逐渐暴露出来,因此对企业所得税进行“两法合并”及相关政策的调整势在必行。本文拟从论述新形势下分立模式所暴露的弊端入手,有针对性地对最新出台的新企业所得税法相关政策进行解读,并就企业如何从税收筹划的角度应对调整的政策提出措施意见。
In our country, the old enterprise income tax has been implemented for more than 10 years by the legislation of the domestic and foreign-funded enterprises and the systems respectively expropriated. Along with the huge changes in the economic and social conditions in our country, the drawbacks inherent in such discrete modes are gradually exposed. Therefore, It is imperative to conduct the “two law mergers” and the related policy adjustments on the enterprise income tax. This article intends to discuss the drawbacks exposed by the separation mode under the new situation, interpret the newly introduced policies on the new corporate income tax law, and put forward measures and suggestions on how to deal with the adjustment policies from the perspective of tax planning.