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新《企业所得税法》中对纳税人的有关规定、企业支出税前扣除的具体范围和标准、税收优惠的具体办法、高新技术企业的认定、特别纳税调整等作了明确规定,这对于内资企业而言将明显降低其税收负担,绝大多数内资企业将从中受益,但也为内资企业提出了新的挑战。中小企业作为我国内资企业的重要组成部分,新税法对其经营产生了重要影响,如何通过税务筹划以促进自身的发展,是中小企业必须考虑的问题。
The new “Enterprise Income Tax Law” on the taxpayers, the specific scope and standard pre-tax deduction of business expenditures, the specific measures for tax incentives, the recognition of high-tech enterprises, special tax adjustments made clear that this is a domestic-funded enterprises In terms of the tax burden will be significantly reduced, the vast majority of domestic-funded enterprises will benefit from it, but also for domestic-funded enterprises put forward new challenges. Small and medium-sized enterprises, as an important part of domestic-funded enterprises, have a significant impact on their operations. How to promote their own development through tax planning is an issue that SMEs must consider.