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本文通过对2007年颁布的企业所得税法的研究和探讨,论述了企业所得税法改革的宏观背景及历史进程,从而引述新法的出台及其重要的变化。通过分析企业所得税法变化的立法基础及主要内容,充分展示了新法改革对企业发展和经济调整的意义和作用。在新企业所得税法颁布时,财务领域的会计变革也在同时进行。企业在规范核算行为和纳税行为方面,所得税法与会计准则面临着彼此融通和独立性的问题。本文通过详细的论证,以实务案例深刻剖析了两部重要法律之间的差异和调整事项。
By studying and discussing the enterprise income tax law promulgated in 2007, this paper discusses the macroscopical background and historical process of the reform of enterprise income tax law, and then introduces the introduction of new law and its important changes. By analyzing the legislative basis and the main content of the change of enterprise income tax law, this paper fully demonstrates the significance and function of the new law reform on enterprise development and economic adjustment. At the time of the promulgation of the new Enterprise Income Tax Law, accounting changes in the area of finance were also carried out simultaneously. In accounting norms and tax behavior of enterprises, the income tax law and accounting standards are facing the problem of mutual accommodation and independence. Through detailed argumentation, this paper profoundly analyzes the differences and adjustment issues between two important laws with practical cases.