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企业所得税是我国的主要税种之一,是国家财政收入的重要组成部分。近年来,在我国税收总体收入快速增长的同时,企业所得税对税收增长的贡献率也在进一步提高。随着《企业所得税法》的实施,税法统一、计税依据统一、税率统一、税收优惠政策统一,必将对企业所得税管理工作提出新的要求。因此,建立规范、公平的企业所得税管理制度,关系到其组织收入、调节经济和调节收入分配职能的充分发挥,关系到国家、企业、个人三者利益关系的协调,对我国整体税制和税收法治的完善、和谐社会的建构具有重要意义。
Enterprise income tax is one of the main types of taxes in our country and an important part of the state’s revenue. In recent years, with the rapid growth of tax revenue in China, the contribution rate of corporate income tax to tax revenue has been further raised. With the implementation of the “Enterprise Income Tax Law,” the unification of tax laws, the unification of tax bases, the unification of tax rates and the unification of preferential taxation policies, new requirements will be put forward on the management of enterprise income tax. Therefore, to establish a standardized and fair management system of enterprise income tax has a bearing on the coordination of the interests of the state, enterprises and individuals in relation to the functions of its organization income, economic regulation and income distribution, Perfect, the construction of a harmonious society is of great significance.