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我国企业所得税的开征,对于保证国家财政收入,理顺国家和企业的分配关系,规范分配形式,转变企业经营机制,将企业推向市场,建立社会主义规范、统一的市场等方面,都有重要的意义。认识企业所得税的一个重要方面,就是把握其特点。从国务院发布的企业所得税暂行条例和财政部制定的企业所得税暂行条例实施细则及有关规定来分析,企业所得税具有实行所得综合课征制,实行比例税率,税收规定和企业财会制
The introduction of China’s enterprise income tax has important implications for ensuring state revenue, rationalizing the distribution of state and enterprises, standardizing the form of distribution, transforming the operating mechanism of enterprises, introducing enterprises to the market, and establishing socialist norms and a unified market. Meaning. Recognize the corporate income tax is an important aspect, is to grasp its characteristics. According to the Provisional Regulations on Enterprise Income Tax promulgated by the State Council and the Detailed Rules for the Implementation of the Provisional Regulations on Enterprise Income Tax formulated by the Ministry of Finance and the relevant provisions, the enterprise income tax has the system of comprehensive levy on incomes practiced, the proportional tax rate, tax regulations and the enterprise accounting system