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一直以来,中国的企业所得税都在向统一税法、简化税制、公平税负三个大方向不断深化。2008年我国企业所得税(简称新税法)改革实现了“四个统一”:统一内外资企业所得税法,统一并适当降低企业所得税税率,统一和规范税前扣除的办法和标准,统一税收优惠政策。随着新税法实施的不断推进,中国的所得税制度改革向着法制化、科学化、规范化、合理化的方向迈出了重要的步伐。但随着税收事业不断向前发展,在所得税政策制定与实施过程中仍存在一些问题。
All along, the corporate income tax in China has been deepening in three general directions: unifying the tax law, simplifying the tax system and paying a fair tax. In 2008, the reform of China’s enterprise income tax (the “new tax law”) realized “four unifications”: unifying the income tax laws of domestic and foreign-funded enterprises, unifying and appropriately lowering the corporate income tax rate, unifying and standardizing the pre-tax deduction methods and standards, and harmonizing tax incentives policy. With the continuous implementation of the new tax law, the reform of China’s income tax system has taken an important step in the direction of being legalized, scientifically oriented, standardized and rationalized. However, with the continuous development of taxation, there are still some problems in the process of formulating and implementing the income tax policy.