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我国内、外两套企业所得税制度实施已有10多年的时间,其间经历了社会主义市场经济体制的建立,经济的高速、健康发展,国际经济全球化的趋势也更为明显,企业所得税法实施的整体社会、经济背景已发生了重大的变化,内资、外资企业所得税并存的企业所得税制度已经不能适应新的形势要求,历经多年的努力,《中华人民共和国企业所得税法》(以下简称新企业所得税法)在第十届全国人民代表大会五次会议审议通过,并于2008年1月1日正式实施,目前已经运行一年多了。新企业所得税法在税率、收入确认、税前扣除及税收优惠等等方面做出了调整,其必然带来对宏观经济和企业微观经营管理等方面的影响,本文着重分析企业所得税法实施后对国有企业的影响。
The two sets of internal and external corporate income tax systems have been implemented for over 10 years. During this period, they experienced the establishment of a socialist market economic system, the rapid and healthy economic development, and the trend toward an international economic globalization have become even more evident. The implementation of the Enterprise Income Tax Law The overall social and economic background has undergone major changes. The corporate income tax system, where both domestic-funded and foreign-funded enterprise income taxes coexist, can no longer meet the requirements of the new situation. After many years of hard work, the “Enterprise Income Tax Law of the People’s Republic of China” (hereinafter referred to as the "New Enterprise Income Tax Law) was reviewed and approved by the Fifth Session of the Tenth National People’s Congress and formally implemented on January 1, 2008. It has now been in operation for more than a year. The new corporate income tax law in the tax rate, income recognition, pre-tax deductions and tax incentives, etc. made adjustments, it will inevitably bring macroeconomic and micro-management of enterprises and other aspects of the impact, this article focuses on the analysis of the implementation of the Enterprise Income Tax Law The impact of state-owned enterprises.