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日前,国务院公布了《中华人民共和国企业所得税法实施条例》(以下简称“实施条例”)。实施条例将于2008年1月1日正式施行。为便于大家理解实施条例有关内容,国务院法制办、财政部、国家税务总局负责人接受了记者的采访。问:国务院制定实施条例的背景是什么?答:2007年3月16日,十届全国人大五次会议审议通过《中华人民共和国企业所得税法》(以下简称企业所得税法),
Recently, the State Council promulgated the “Regulations for the Implementation of the Enterprise Income Tax Law of the People’s Republic of China” (hereinafter referred to as the “Regulations for Implementation”). Implementation regulations will be January 1, 2008 came into effect. In order to facilitate understanding of the relevant provisions of the implementing regulations, the Legal Affairs Office of the State Council, the Ministry of Finance and the State Administration of Taxation have interviewed the reporters. Q: What is the background of the State Council’s enactment of implementing regulations? A: On March 16, 2007, the Fifth Session of the Tenth National People’s Congress examined and adopted the “Enterprise Income Tax Law of the People’s Republic of China” (hereinafter referred to as the “Enterprise Income Tax Law”),