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2007年12月11日,我们终于见到了《企业所得税法实施条例》的最后版本。《条例》共8章133条,自2008年1月1日起施行去年3月16日,十届全国人大五次会议表决通过了《企业所得税法》。尽管该法奠定了“两税合一”的基调,但是企业的焦虑并没有就此尘埃落定。根据新税法,内资企业和外资企业在所适用的税率、抵扣标准等方面都进行了调整。但是,具体如何操作?新法对外资还有没有吸引力?对企业具有怎样的产业导向?能否处理长期存在的避税顽疾?《条例》细化了新法的有关规定,对企业关注的问题一一作了解答。
On December 11, 2007, we finally saw the final version of the Implementation Regulation of the EIT Law. “Ordinance” a total of 8 chapter 133, since January 1, 2008 came into force March 16 last year, the Fifth Session of the Tenth National People’s Congress voted to pass the “Enterprise Income Tax Law.” Although this law has laid the tone of “two taxes being one”, the anxiety of enterprises has not been settled on this issue. Under the new tax law, domestic-funded enterprises and foreign-funded enterprises have adjusted their applicable tax rates and deductible standards. However, the specific how to operate? New law is attractive to foreign capital? To what kind of industry-oriented enterprises? Can deal with long-standing tax avoidance? “Regulations” elaborate the relevant provisions of the new law, the business concerns of the eleven Made a reply.