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七届人大第四次会议审议通过的《中华人民共和国外商投资企业和外国企业所得税法》(以下简称“新税法”),已于1991年7月1日起施行。根据新税法第二十九条的规定,国务院于1991年6月30日发布了实施细则。新税法及其实施细则的公布执行,标志着我国涉外的企业所得税制建设进入了一个新的阶段,是涉外税收工作的一件大事,对于维护国家权益,服务于对外开放,具有着重要的现实意义和深远意义。但是法律不能自行,要切实贯彻好新税法需要我们做的工作很多,面临的任务是十分繁重的。现在新的一年业已开始,很快就要进入1991年的所得税汇算清缴工作,时间紧、任务
The Income Tax Law of the People’s Republic of China on Foreign-Funded Enterprises and Foreign Enterprises (hereinafter referred to as the “New Tax Law”), which was reviewed and passed at the Fourth Session of the Seventh National People’s Congress, came into force on July 1, 1991. According to the provisions of Article 29 of the New Tax Law, the State Council promulgated the implementing rules on June 30, 1991. The promulgation and implementation of the new tax law and its implementing rules indicate that the construction of the enterprise income tax system concerning foreign affairs in our country has entered a new stage and is a major event in the taxation work for foreign countries. It has an important reality in safeguarding the rights and interests of the state and opening up to the outside world Meaning and far-reaching significance. However, the law can not act on its own. To effectively implement the new tax law, we need to do a lot of work and the tasks we face are very heavy. Now that the new year has begun, it is very close to earning a settlement of the income tax in 1991, with tight schedules and tasks