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我国颁布并执行的《企业所得税税法》推出了一系列促进产业升级和推动地区经济发展的企业所得税税收优惠政策,形成了企业所得税税收优惠政策的新格局。对企业所得税实行税收优惠就是为了实现激励性与照顾性政策目标。本文从法理的角度对我国企业所得税税收优惠制度进行简要阐述,并对《企业所得税法》在企业所得税税收优惠法律制度方面的转变及其对优惠主体的影响进行分析,以期为我国企业所得税优惠政策的顺利实施提供一定的参考。
The Law of Enterprise Income Tax, promulgated and implemented in our country, has introduced a series of preferential tax policies on corporate income tax that promote industrial upgrading and promote regional economic development, forming a new pattern of tax preferential policies for corporate income tax. The introduction of tax incentives for corporate income tax is to achieve the objectives of incentive and care policies. This article gives a brief account of China’s corporate income tax preferential taxation system from the perspective of jurisprudence and analyzes the changes of the corporate income tax law in the legal system of corporate income tax preferential tax and its impact on the preferential agents, with a view to China’s corporate income tax preferential policies The smooth implementation of the reference to provide some.