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《中华人民共和国企业所得税法》及其《实施条例》将于08年1月1日起实施。新税法将统一内、外资企业所得税税率以及其它相关事项,大幅降低上市公司实际税率,其中对饮料中的白酒业以及银行业影响最大,从两税合并受益的角度来看,应积极关注银行、酿酒企业。
The Law of the People’s Republic of China on Enterprise Income Tax and its Implementation Regulations will come into force on January 1, 2008. The new tax law will unify the income tax rate of domestic and foreign-funded enterprises and other related matters, and substantially reduce the effective tax rate of listed companies. Among them, the liquor industry and the banking industry will have the greatest impact on beverages. From the perspective of the two tax merger benefits, Winemaking business.