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2007年,我国税收政策调整频繁。从内外资企业所得税合并到中部六省26个城市增值税转型试点,从出口退税率调整到年所得12万元以上自行纳税申报表内容修订,每一次政策变化都引起了社会各界的广泛关注。为使广大纳税人对这些政策有一个整体了解,本刊邀请多位财税人士对过去一年中的重要税收政策进行了梳理,分增值税、营业税、企业所得税、进出口税收、个人所得税、财产税及其他税种篇对各项政策进行了详尽解读,对相关政策调整可能给企业经营活动带来的影响进行分析提示,为便于归纳,特将企业所得税、外商投资企业和外国企业所得税合并在一篇叙述,希望对纳税人更好地掌握和运用政策有所帮助。
In 2007, China’s tax policy was adjusted frequently. From the merger of domestic and foreign enterprises’ income tax to the VAT pilot reform in 26 cities of six provinces in central China, the contents of the self-tax returns from the adjustment of the export tax rebate rate to the annual income of over 120,000 yuan were revised. Each policy change has aroused widespread public concern. In order for the taxpayers to have a general understanding of these policies, this magazine invited many tax officials to sort out the important tax policies in the past year. They classified value-added tax, business tax, enterprise income tax, import and export tax, personal income tax, property Taxes and other taxes on the various articles of a detailed interpretation of the relevant policy adjustments may affect the business operations of the analysis prompted, in order to facilitate induction, especially the corporate income tax, foreign-invested enterprises and foreign enterprises income tax combined in one Articles, I hope taxpayers to better grasp and use of policies to help.