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制定税法,执行税法的目的在于提高经济运行的效率和税收行政的效率,尽量减少纳税人的奉行成本和额外负担,节约社会的资源和成本。企业所得税直接影响到企业的税后利润及其分配,与国家、企业、个人的利益分配有着千丝万缕的联系,直接影响着经济与社会的稳定和发展,因而,如何提高企业所得税的税收效率,是值得关注的重要课题。
The purpose of formulating the tax law and implementing the tax law is to improve the efficiency of economic operation and the efficiency of tax administration so as to minimize the taxpayers’ imposition costs and extra burdens and save the resources and costs of the society. The enterprise income tax has a direct impact on the after-tax profits and distribution of the enterprise. It is inextricably linked with the distribution of profits of the state, enterprises and individuals and has a direct impact on the economic and social stability and development. Therefore, how to raise the tax on enterprise income tax Efficiency, is an important issue worth attention.