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我国企业所得税发展进入了新历史阶段,内外资企业执行统一的企业所得税法,在同一起跑线上公平竞争,为我国内资企业尤其是中小企业的发展带来了前所未有的发展机遇。本文对新企业所得税法下内资企业的税收筹划点进行了分析总结。
The development of enterprise income tax in our country has entered a new historical stage. The implementation of a unified enterprise income tax law by domestic and foreign-funded enterprises and fair competition on the same starting line has brought unprecedented opportunities for the development of domestic-funded enterprises, especially small and medium-sized enterprises. This article analyzes and summarizes the tax planning points of domestic-funded enterprises under the new corporate income tax law.