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本文采用比较分析的方法,就新旧企业所得税法主要条款进行比较分析,分析其主要差异、新企业所得税法的亮点及相关立法精神,供理论研究探讨和实务操作参考。
In this paper, comparative analysis of the main provisions of the new and old corporate income tax comparative analysis, analysis of the main differences, highlights of the new corporate income tax law and the spirit of the legislation for theoretical research and practical reference.