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本文对企业所得税扣除的概念、分类和意义进行了理论探讨。认为,传统的税前扣除概念不足以涵盖扣除的全部内容,所得税扣除既包括税前扣除,也包括税额扣除。关于扣除的种类,可以划分为税基式扣除与税额式扣除;对人的扣除与对物的扣除;全额扣除、限额扣除和超额扣除;收益性支出扣除和资本性支出扣除;经济性扣除与政策性扣除。关于扣除的意义,本文认为,扣除是所得税原理的必然要求;扣除可以避免侵蚀资本,维持社会简单再生产;扣除可以为企业获取适当利润提供制度保障,使企业扩大再生产成为可能;扣除是政府实现某种宏观调控目标的重要手段;扣除是消除国际重复征税的重要方式。
This paper discusses the concept, classification and meaning of corporate income tax deduction. The traditional tax deduction concept is not enough to cover the whole deduction, and the income tax deduction includes both pre-tax deduction and tax deduction. With regard to the type of deduction, can be divided into the tax basis deduction and the amount of tax deduction; the deduction of persons and the deduction of objects; full deduction, the deduction of the limit and excess deductions; income deductions and capital expenditures deducted; economic deduction With policy deduction. As for the meaning of deduction, the deduction is a necessary requirement of income tax principle; deduction can avoid erosion of capital and maintain a simple reproduction of society; deduction can provide the system guarantee for the enterprise to obtain proper profits and make it possible for enterprises to expand reproduction. An important means of macro-control objectives; deduction is an important way to eliminate the international double taxation.