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新企业所得税法(指《中华人民共和国企业所得税法》及相关法规)已于2008年1月1日起施行。新企业所得税法在税率、扣除办法以及税收优惠上都有了较大的变化,将在实现内外资企业的平等税收负担、引导资金的流向、调整产业结构和实现区域均衡发展等方面产生重要的影响。港口作为国家重要的基础设施,是国家重点扶持的项目,本文拟从税率、税前扣除、优惠政策三个方面分析新企业所得税法对港口外资企业产生的主要影响,并试探性的提出一些应对措施。
The New Enterprise Income Tax Law (Relating to the “Enterprise Income Tax Law of the People’s Republic of China” and other relevant laws and regulations) came into force on January 1, 2008. The new EIT Law has made great changes in tax rates, deductions and preferential tax treatments. It will have an important impact on realizing the equal tax burden on domestic and foreign-funded enterprises, guiding the flow of funds, adjusting the industrial structure and achieving a balanced regional development influences. As an important national infrastructure, the port is a key project supported by the state. This paper intends to analyze the main impact of the new EIT law on foreign-funded enterprises in ports from the aspects of tax rate, pre-tax deduction and preferential policies, and tentatively put forward some countermeasures Measures.