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《中华人民共和国企业所得税法》(以下简称《企业所得税法》)已经全国人大五次会议表决通过,将于2008年1月1日起施行。企业所得税“两法合并”改革,有利于促进我国经济结构优化和产业升级,有利于为各类企业创造一个公平竞争的税收法制环境,是适应我国社会主义市场经济发展新阶段的一项制度创新。其最大亮点在于以下几个方面。
The Law of the People’s Republic of China on Enterprise Income Tax (hereinafter referred to as the “Enterprise Income Tax Law”) has been voted on by the 5th NPC and will come into force on January 1, 2008. The reform of the “merger of the two laws” of enterprise income tax will be conducive to promoting the optimization of our economic structure and upgrading of industries. It will be conducive to creating a fairly competitive tax and legal environment for all kinds of enterprises and an institutional innovation that is suitable for the new stage of the development of China’s socialist market economy . Its biggest bright spot lies in the following aspects.