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新《企业所得税法》是我国全面贯彻和落实科学发展观,积极实施国家“十一五”规划,为各类企业创造公平、规范、透明的所得税制环境的重要立法成果。本文从“五个统一”入手,对照新旧《企业所得税法》的差异,探究税制改革的方式。
The new Law on Enterprise Income Tax is an important legislative result of our country in comprehensively implementing and implementing the scientific concept of development, actively implementing the national 11th Five-Year Plan, and creating a fair, standardized and transparent income tax environment for all kinds of enterprises. This article starts with “Five Unifications” and compares the differences between the old and new “Enterprise Income Tax Laws” to explore the ways of the tax reform.