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随着企业改革的深化,股份制企业试点工作已在全国展开,其中涉及到的税收问题,主要有以下几个方面。 一、股份制企业适用的税收法律问题 目前,由于我国现行的企业所得税制仍然是按企业所有制性质分设不同的税种,且同样是股份制企业,又依其外资股份所占比例的大小(以25％为标准)分别适用股份制试点企业有关税收暂行规定和有关涉外税收法规。而二者之间,在税收减免优惠和所得税计税标准,以及流转税的计税依据等方面,又有诸多不同。这就产生了股份制企业适用税法不规
With the deepening of enterprise reform, joint-stock enterprises pilot work has been carried out in the country, which involved tax issues, mainly in the following areas. First, the legal issues applicable to joint-stock enterprises At present, due to the current corporate income tax system in China is still divided according to the nature of ownership of different types of taxes, and is also a joint-stock enterprises, but also according to their proportion of foreign shares the size (25% Standard) respectively apply for joint-stock pilot enterprises Provisional Regulations on Taxation and the relevant foreign tax laws and regulations. However, there are many differences between the two in respect of the tax deduction and exemption and the income tax standard, as well as the tax base of turnover tax. This has led to the joint-stock enterprises irregular tax law