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2007年3月颁布的《企业所得税法》(以下简称“新企业所得税法”)已从2008年1月1日起实施。该法的颁布结束了20多年来内外资企业适用不同企业所得税的局面,并宣告酝酿5年多的两税合并正式用法律形式发布并施行。与此同时,企业所得税法实施细则也于2007年11月28日公布。新所得税法及实施细则在税率、税前扣除、资产的税务处理、税收征收管理方式等方面都发
The Enterprise Income Tax Law (hereinafter referred to as the “New Enterprise Income Tax Law”) promulgated in March 2007 has been implemented since January 1, 2008. The promulgation of this law has ended the application of different corporate income tax for domestic and foreign-funded enterprises in more than 20 years and announced that the merger of the two taxes deliberating for more than five years will be formally promulgated and implemented in the form of laws. At the same time, the implementation details of the EIT Law were released on November 28, 2007. The new income tax law and implementation rules in the tax rate, pre-tax deduction, asset tax treatment, tax collection and management aspects of hair