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企业所得税是指对企业生产经营所得和其他所得征收的一种税。 在中华人民共和国境内实行独立经济核算的企业都是企业所得税的纳税人。这些企业包括:国有企业、集体企业、私营企业、联营企业、股份制企业和其他有生产经营所得和其他所得的其他组织。这样规定可以兼顾不同经济性质企业的征税需要,适应企业多种经营形式存在的实际情况。外资企业仍继续执行《外商投资企业和外国企业所得税法》。
Enterprise income tax refers to a tax on the income from production and business operations and other income. Enterprises implementing independent economic accounting in the territory of the People’s Republic of China are all taxpayers of enterprise income tax. These include: state-owned enterprises, collective enterprises, private-owned enterprises, joint ventures, joint-stock enterprises and other organizations that have income from other businesses and other incomes. Such a provision can take into account the taxation needs of enterprises of different economic characteristics and adapt to the actual situation in various forms of business operation. Foreign-funded enterprises still continue to implement the Income Tax Law of Foreign-invested Enterprises and Foreign Enterprises.