论文部分内容阅读
《企业所得税法》经第十届全国人民代表大会第五次会议通过,将从2008年1月1日起施行。新企业所得税法体现出的最大特点,是内资、外资企业适用统一的企业所得税法,并将企业所得税税率降低为25%,统一税前扣除办法和标准,统一税收优惠政策等。这些变化将对工会经费收缴产生怎样的影响,值得我们认真分析,尤其是实行工会经费委托税务代收的地方,能够发现新问题、预见新情况、并采取相应对策解决新的问题。
The Law on Enterprise Income Tax, passed by the Fifth Session of the Tenth National People’s Congress, will go into effect on January 1, 2008. The most prominent feature of the new enterprise income tax law is that it applies the unified enterprise income tax law to domestic-funded and foreign-funded enterprises and reduces the corporate income tax rate to 25%. It also unifies the pre-tax deduction methods and standards and unifies preferential tax policies. What impact these changes will have on the confiscation of union funds deserves our careful analysis. In particular, where tax collection is entrusted by union funds, we can find new problems, anticipate new situations and take corresponding measures to solve new problems.