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《中华人民共和国企业所得税法实施条例》,和《中华人民共和国企业所得税法》从2008年1月1日起施行。《企业所得税法》、《企业所得税法实施条例》取代原适用于外商投资企业和外国企业(以下简称涉外企业)的《外商投资企业和外国企业所得税法》、《外商投资企业和外国企业所得税法实施细则》,以及现适用于内资企业的《企业所得税暂行条例》、《企业所得税暂行条例实施细则》,实现了企业所得税法律法规的统一。鉴于新企业所得税法及其条例在纳税人、税率、扣除、税收优惠等方面与现行税法、实施细则存在诸多不同,现将企业所得税法律法规新旧税前可扣除项目要点摘录出来,以供对照比较。
The Implementation Rules of the Enterprise Income Tax Law of the People’s Republic of China and the Enterprise Income Tax Law of the People’s Republic of China shall come into force on January 1, 2008. The Law of the People’s Republic of China on Enterprise Income Tax and the Implementation Regulation of the Law on Enterprise Income Tax supersede the Income Tax Law of Foreign-invested Enterprises and Foreign Enterprises that were originally applicable to foreign-invested enterprises and foreign enterprises (hereinafter referred to as foreign-related enterprises), the Income Tax Law of Foreign-invested Enterprises and Foreign Enterprises Implementation Rules “and the” Provisional Regulations on Enterprise Income Tax “and the” Detailed Rules for the Implementation of the Provisional Regulations on Enterprise Income Tax ", which are applicable to domestic-funded enterprises, thus realizing the unification of the laws and regulations on corporate income tax. In view of the new corporate income tax law and its regulations in the taxpayers, tax rates, deductions, tax incentives and other aspects of the existing tax law, there are many differences between the implementation details, now the corporate income tax laws and regulations pre-tax deductible items extracted from the points for comparison .