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企业所得税是国家对我国境内企业的生产经营所得和其他所得依法征收的一种税,是国家参与企业利润分配的重要手段。新税法及实施条例在纳税人、税率、征税范围、费用扣除、税收优惠等方面作了较大改动,为此,本文将对新税法的有关变动及其新所得税在纳税筹划时一些要点进行详细探析。
The enterprise income tax is a kind of tax levied by the state on the income from production and business operations and other incomes of enterprises in China and is an important means by which the state participates in the profit distribution of enterprises. The new tax law and its implementing regulations made major changes in taxpayers, tax rates, the scope of tax collection, deduction of fees, tax incentives and other aspects. To this end, this article will make some changes to the new tax law and some new points in tax planning Detailed analysis.