论文部分内容阅读
我国的内外资企业所得税法在立法层次和法律内容上都有很大差异,现行的企业所得税制度存在不少弊端。新企业所得税法颁布以后,当前企业所得税制度所存在的问题将会找到对策。本文对现行企业所得税制度的弊端和新企业所得税法的特点进行了分析。
The income tax law of domestic and foreign-funded enterprises in our country varies greatly in legislative level and legal content. There are many drawbacks to the current enterprise income tax system. After the promulgation of the new Enterprise Income Tax Law, the problems existing in the current enterprise income tax system will find a solution. This article analyzes the defects of the current enterprise income tax system and the characteristics of the new enterprise income tax law.