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新的企业所得税法改变了以实行独立经济核算的企业或者组织作为纳税义务人的做法,代之以是否具有法人资格作为企业所得税纳税人的认定标准,对企业设立的不具有法人资格的跨地区经营的机构,实行汇总计算并缴纳企业所得税。这一政策的出台,对企业纳税体系是一个重要改变,影响企业的内部核算和投资形式的选择。本文试就新出台的汇总纳税的必要性,对企业的利弊及如何应对等方面谈一下看法。
The new law on corporate income tax has changed the practice of implementing independent economic accounting of enterprises or organizations as taxpayers and replaced them with legal personality as the standard of taxpayers for corporate income tax, Business agencies, the implementation of a summary calculation and pay corporate income tax. The promulgation of this policy is an important change to the tax system of enterprises and affects the choice of internal accounting and investment forms of enterprises. This article tries to talk about the necessity of summarizing the new tax, the pros and cons of enterprises and how to deal with them.