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目前,新企业所得税法及其实施条例开始在企业全面推广实施。该税法对企业的影响主要集中在税率、费用扣除及资产税务处理等方面。其对农村金融企业将会产生哪些积极影响或有哪些制约因素?作为一名农村金融工作者,笔者就新税法对农村金融企业的影响谈几点浅见。新税法对农村金融企业的影响1.工资薪金所得扣除条件放宽问题。新企业所得税法在工资薪金的企业所得税税前扣除上,不再区分计税工资与工效挂钩的概念。新企业所
At present, the new Enterprise Income Tax Law and its implementing regulations began to be fully implemented in enterprises. The impact of the tax law on enterprises mainly focuses on tax rates, expenses deductions and asset tax treatment. Which rural financial enterprises will have a positive impact or what are the constraints? As a rural financial workers, the author of the new tax law on rural financial enterprises to talk a few humble opinions. The impact of the new tax law on rural financial enterprises 1. Wages and salaries income deduction conditions to relax. The new EIT Law does not differentiate between the concept of tax pay and work efficiency in the pre-tax deduction of income tax on wages and salaries. New business