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国家税务局局长金鑫在全国税制改革工作会议上宣布:新的税制将于明年1月1日出台,全面实施。新税制的改革特点是:1.改革了个人所得税。即把现行的个人所得税、个人收入调节税和城乡个体工商业户所得税合并,建立统一的个人所得税。2.企业所得税。先统一内资企业所得税,下一步再统一内外资企业所得税。统一的内资企业所得税出台后,不再执行目前承包企业的所得税做法。
State Administration of Taxation Jin Xin announced at the National Tax Reform Working Conference that the new tax system will be introduced on January 1 next year and will be fully implemented. The reform of the new tax system is characterized by: 1. The reform of the personal income tax. That the current personal income tax, personal income adjustment tax and urban and rural individual industrial and commercial household income tax merger, the establishment of a unified personal income tax. 2. Enterprise income tax. The first unified domestic-funded enterprise income tax, the next step reunification of domestic and foreign-funded enterprises income tax. After the introduction of a unified domestic-funded enterprise income tax, it will no longer implement the income tax practices of the current contracting enterprises.