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新企业所得税法(以下简称新税法)自今年1月1日起正式实施。进一步加强企业所得税管理,不断提高征管质量和效率,有利于全面实施新税法及其实施条例,也有利于更好地发挥企业所得税的职能作用。为此,国家税务总局在多次调研的基础上,制定了《国家税务总局关于加
The new Enterprise Income Tax Law (hereinafter referred to as the New Tax Law) came into effect on January 1 this year. To further strengthen the management of enterprise income tax and continuously improve the quality and efficiency of the collection and administration, it will be conducive to the full implementation of the new tax law and its implementing regulations as well as the better functioning of the enterprise income tax. To this end, the State Administration of Taxation on the basis of many investigations, formulated the "State Administration of Taxation on Canada