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一、工商所得税的特点工商所得税是对工商企业和个体工商户的利润所得征收的一种税。是国家参与集体所有制工商企业利润分配的一种主要形式。它以所得额(即利润额)为征收对象,利润多的多征,利润少的少征,无利润的不征。目前,工商所得税的纳税人主要是:城乡集体所用制的工业、商业、交通运输、建筑安装企业,基层
First, the characteristics of industrial and commercial income tax Business income tax is a kind of tax on profits earned by businesses and individual industrial and commercial households. It is a major form of state participation in the profit distribution of collectively owned industrial and commercial enterprises. It is the amount of income (that is, the amount of profits) for the collection of objects, more profits and more levy, less profit less levy, no non-profit sign. At present, the taxpayers of industrial and commercial income tax are mainly: the industrial, commercial, transportation, construction and installation enterprises,