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2007年3月16日,我国公布了《中华人民共和国企业所得税法》,该法将于2008年1月1日起施行。新的《企业所得税法》将取代1991年4月9日公布的《外商投资企业和外国企业所得税法》和1993年12月13日发布的《企业所得税暂行条例》。鉴于新法在纳税人、税率、扣除、税收优惠等方面与现行税法有诸多不同,本文将企业所得税法新旧法条要点加以归纳,以备读者比较。(注:本文仅就新《企业所得税法》与现行《企业所得税暂行条例》、《外商投资企业和外国企业所得税法》中的有关条文加以比较,不涉及依据现行税法制定的法规、部门规章以及规范性文件的有关规定。)
On March 16, 2007, China promulgated the “Enterprise Income Tax Law of the People’s Republic of China”, which will come into force on January 1, 2008. The new EIT Law will supersede the Income Tax Law of Foreign-Funded Enterprises and Foreign Enterprises promulgated on April 9, 1991 and the Provisional Regulations on Enterprise Income Tax issued on December 13, 1993. In view of the fact that the new law has many differences from the current tax law in terms of taxpayers, tax rates, deductions, tax incentives and other aspects, this article summarizes the points of the old and new laws of the Enterprise Income Tax Law to prepare readers for comparison. (Note: This article only compares the relevant provisions of the new EIT Law with the current Provisional Regulations on Enterprise Income Tax and the Law of the People’s Republic of China on Income Tax of Foreign-Funded Enterprises and Foreign Enterprises. It does not cover the laws and regulations, departmental rules and regulations formulated in accordance with the existing tax laws and Relevant regulations of normative documents.)