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2008年1月1日,新企业所得税法(以下简称“新税法”)及实施条例正式施行,内外资两套税制实现合并。自此,我国的企业所得税制度进入了一个崭新的阶段,不仅更加公平合理,而且符合国际惯例。企业为了追求更大的税收筹划利益,除了继续利用保留的一些税收优惠政策进行筹划外,将更多地在企业机构设置、关联企业交易、费用扣除以及企业所得税外的其他税种上多做文章,寻找新的筹划点。
January 1, 2008, the new Enterprise Income Tax Law (hereinafter referred to as the “new tax law”) and the implementation of the Ordinance came into effect, the two sets of domestic and foreign tax system to achieve the merger. Since then, our country’s enterprise income tax system has entered a completely new stage, not only more fair and reasonable, but also in line with international practice. In order to pursue greater tax planning benefits, in addition to continuing to utilize some of the reserved preferential tax policies for planning, the enterprises will make more fuss about the establishment of enterprises, affiliate transactions, cost deductions and other types of taxes besides corporate income tax, Find a new planning point.