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我国《新企业所得税法》提出了“不征税收入”的概念,导致企业应纳税所得额的计算发生了重大变化。本文以中储粮企业为例,通过对比新旧税收政策中应纳税所得额的计算,进一步厘清了“不征税收入”的概念和认定问题,并分析了中储粮系统在“不征税收入”认定方面存在的问题,最后根据这些问题提出了相应的改进措施。
China’s “New Enterprise Income Tax Law” put forward the concept of “non-tax revenue”, resulting in significant changes in the calculation of corporate taxable income. In this paper, the grain-storage enterprises as an example, by comparing the old and new tax policy, the calculation of taxable income to further clarify the concept of “not tax revenue” and identified the problem, and analysis of grain storage system in the “tax-free income ”Identify the problems that exist, and finally put forward corresponding improvements based on these issues.