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在我国进行社会主义和谐社会建设的新形势下,为完善我国市场经济体系以及构建国内和谐税收关系,《新企业得税法》获得通过。其中为促进我国产业政策的优化升级,合理配置资源制定一系列科技税收优惠政策,契合我国建设有国特色的创新体系发展的要求。推动企业开展自主创新,提高企业创新意识,通过税收优惠鼓励企业进行创新活动,以增我国企业在国际市场竞争力及综合实力,建设社会主义和谐社会。本文以体现新税法精神为宗旨,释读新税法中的特色对新企业所得税法实施细则提出自己的建议。
Under the new situation of building a socialist harmonious society in our country, the “New Enterprise Income Tax Law” was passed in order to perfect the market economy system in our country and build a harmonious taxation relationship in China. Among them, in order to promote the optimization and upgrading of industrial policies in our country and rationally allocate resources to formulate a series of preferential tax policies for science and technology, it is in line with the requirements for the development of an innovation system featuring Chinese characteristics in our country. We will encourage enterprises to carry out independent innovation and raise awareness of enterprise innovation, encouraging enterprises to carry out innovation activities through tax incentives to increase the competitiveness and comprehensive strength of Chinese enterprises in the international market and building a harmonious socialist society. This article reflects the spirit of the new tax law for the purpose of interpreting the characteristics of the new tax law on the implementation of the new corporate income tax law put forward its own recommendations.