新的《中华人民共和国企业所得税法》(以下简称新企业所得税法)的重大变革之一是强调法人税制,即规定只有构成法人主体资格,才能单独申报纳税,不构成法人主体的营业机构,应与总机构汇总纳税。这一规定为企业进行税收筹划提供了新的思路。一、相关政策梳理及法人税制筹划的依据原内资企业所得税暂行条例以独立经济核算作为企业所得税纳税义务 One of the major changes in the new “Law of the People’s Republic of China on Enterprise Income Tax” (hereinafter referred to as the “Law of the People’s Republic of China on Enterprise Income Taxes”) is to emphasize the corporate taxation system, which stipulates that only establishments that constitute the legal person’s main body can declare and pay taxes separately and do not constitute the legal entity. Sum tax with the head office. This provision provides a new way for enterprises to carry out tax planning. First, the relevant policies and legal basis for corporate tax planning The original Provisional Regulations on income tax of enterprises with independent economic accounting as a corporate income tax liability