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新企业所得税法的即将实施是我国税收立法史上的一件大事,这对提高税收立法级次、完善税收授权立法、适当下放地方税收立法权、明确与其他法律部门关系具有重要的理论与现实意义。然而,新企业所得税法对国务院转授立法权、财税机关立法解释权以及国、地两套征税机关税收征管权的划分等基本法律事项尚无明确规定,这给实施条例的创制带来较大压力。完善企业所得税立法的主要途径是,通过《企业所得税法实施条例》解决所得税法实体、程序和责任等三个层面的立法问题。
The imminent implementation of the new corporate income tax law is a major event in the history of tax legislation in our country, which is of great theoretical and practical significance to raising the level of tax legislation, perfecting legislation on tax authorization, appropriately delegating the power of local tax legislation, and clarifying the relationship with other legal departments . However, the new Law on Enterprise Income Tax does not clearly stipulate the basic legal issues such as the legislative power delegated by the State Council, the legislative interpretation powers of the tax authorities and the division of the tax collection and administration authority of the two tax collection agencies in the country and the territory, huge pressure. The main way to improve the legislation of corporate income tax is to solve the legislative issues on the three levels of entity, procedure and responsibility of the income tax law through the Implementation Regulation of Enterprise Income Tax Law.