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党的十七大提出要“实行有利于科学发展的财税制度,建立健全资源有偿使用制度和生态环境补偿机制。”这为我们今后一个时期的税收制度改革指明了方向,要按照科学发展观和建立和谐社会的要求,完善我国税收制度,加强税收征管。新的企业所得税法今年开始实施了,其主要内容归纳起来就是“四个统一”和“两个过渡”。“四个统一”包括:①统一了纳税人,即以法人作为界定纳
The 17th CPC National Congress proposed to “implement a fiscal and taxation system conducive to scientific development, establish and improve the system of compensated use of resources and the compensation mechanism for ecological environment.” This sets a clear direction for the reform of the taxation system in the coming period. We must follow the scientific development View and the requirements of building a harmonious society, improve our tax system, and strengthen tax collection and administration. The new corporate income tax law has been implemented this year, and its main contents are summarized as “four unifications” and “two transitions.” “Four unities ” Including: ① unified taxpayers, that is defined as the legal person satisfied