企业所得税合并后的若干思考
内 容 摘 要
《中华人民共和国企业所得税法》已于2008年1月1日正式实施，新企业所得税法按照科学发展观和建立现代法人税制的要求，以统一法律、公平税负、完善税制、促进发展为立法精神和指导思想，在纳税主体制度、税率制度、税基制度、税收优惠制度、征收管理制度等方面进行了多项制度创新。其颁布实施必将为各类企业的发展提供统一、公平、规范的税收法制环境，促进我国市场经济体制走向成熟，推动中国经济又好又快发展。新企业所得税法的出台是中国新一轮税制改革的“开山之作”，是中国“十一五”财税立法的“重头戏”，也是当前国内外、各行业万众瞩目的焦点。本文运用理论分析的方法，通过对企业所得税合并的背景和条件的分析，考察了企业所得税合并后的变化及意义，发现了其存在的问题，然后重点分析其对我国经济各方面的影响，最后提出了新企业所得税法进一步完善的措施。
关键词：企业所得税法 四个统一 公平竞争 产业结构优化 优惠政策过渡
After the Enterprise Income Tax Law Merger of Several Thinking
Abstract
《The Enterprise Income Tax Law of the People’s Republic of China》have already carried out formally on January 1 in 2008, at the demand of scientific development concept and modern corporate tax system,the new enterprise income tax law takes unifying law,equalizing tax burden,perfecting tax system and promoting progress as its intention and guidance.It has made several institutional innovations on such elements as tax subject,tax rate,tax base,preferential system,anti—tax—avoidance system and tax collection and management system.The implementation of the New EIT Law will necessarily provide a unifying,equal tax environment for various corporations,and will help to drive our market system to become more mature and help our economy to develop soundly and fast. New enterprise income tax law China is the introduction of a new round of tax reform, "the jungle", is China's "11th Five-Year Plan" and taxation legislation "key" is also current domestic and foreign, and industries long the focus of attention. In this paper, the analysis of the methods of applying theory, the corporate income tax through the merger of the background and conditions of the analysis, inspected the enterprise income tax after the merger and significance of the changes and found the existence of the problem, then focus on its analysis of various aspects of China's economic impact on the final A new Enterprise Income Tax Law to further improve the measures.
Key words：the enterprise income tax law four unified fair competition
optimize the industrial structure preferential policies for transition
*若需了解更多与协助请咨询↓→[电脑QQ][手机QQ]【数据协助】
