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《中华人民共和国企业所得税法(草案)》及其《实施条例》的实施,是我国税收制度改革中的一件大事,标志着我国统一企业所得税制度的建立。在经过近一年的实施之中,对我国经济结构优化产生了重大影响。本文从新的《企业所得税法》的实施对企业纳税筹划的影响及对促进经济实现又好又快发展的相关因素进行浅析,以利于在当前金融危机引发的世界范围经济动荡之际对新税法引导经济发展有个切实的认识。
The implementation of the “Law of the People’s Republic of China on Enterprise Income Tax (Draft)” and its “Implementation Regulations” is a major event in the reform of China’s taxation system and marks the establishment of a unified enterprise income tax system in our country. After nearly a year of implementation, it has had a significant impact on the optimization of China’s economic structure. This article analyzes the impact of the implementation of the new Enterprise Income Tax Law on corporate tax planning and the related factors that promote the sound and rapid economic development so as to facilitate the reform of the new tax law on the occasion of the worldwide economic turmoil caused by the current financial crisis To guide economic development has a real understanding.