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2000年国务院出台了对个人独资和合伙企业停止征收企业所得税,其投资者的生产经营所得比照个体工商户的生产经营所得征收个人所得税的政策,财政部和国家税务总局为此专门发布了有关具体规定。笔者经过认真比较分析,深感国家的这个新政策,对个人独资企业和合伙企业确实相当优惠,而建账建制,如实记账,健全核算,达到查账征收户的标准,则是完全地享受优惠政策获得节税好处的最佳途径。
In 2000, the State Council promulgated the policy of ceasing the collection of enterprise income tax on sole-proprietorship and partnership enterprises and the income from its production and operation of individual investors according to the income from production and operation of individual industrial and commercial households. Specifically, the Ministry of Finance and the State Administration of Taxation issued a document Provisions. After careful analysis and comparison, I deeply feel that this new policy of the country is indeed quite favorable to individual proprietorship enterprises and partnerships. However, the establishment of accounting system, accounting in fact, sound accounting, Policy The best way to get the benefits of saving.