企业所得税论文外文翻译
来源:百度知道 编辑:UC知道 时间:2024/09/20 16:40:08
[关键词]新旧企业所得税;税率,优惠政策`,两税合并
这是我国税制改革的又一重大举措,对促进社会主义市场经济发展,加快改革开放步伐具有重大意义。通过对掌握资料的搜集,了解和筛选,使我对新旧企业所得税之比较有了新的认识和了解.由于所涉及的内容比较多,本论文仅仅通过对中国企业所得税的发展历史,税率调整给内外资企业带来的影响及企业与国家在税收方面如何实现双盈和优惠政策为何调整,两税合并对外商有何影响等内容进行全面阐述来论证新旧企业所得税之比较.本论文重点对税率调整给内外资企业带来的影响和优惠政策为何调整两税合并对外商有何影响进行详细阐述.
Summary: Business enterprise income tax means to inshore whole business enterprises(do not include an outside company to invest business enterprise and foreign business enterprise) of the People's Republic of China, come from for it China inshore outside of a kind of tax of the income and other incomes but collects of the production management.Because the economic globalization got into a new development period, particularly is our country join WTO, our country the economy be quickly the top of the regardless wide degree still a depth to integrate world economic system. For the sake of the development and nation of orientation world of prosperous prosperous.2007 year March 16, the nation announced 《the People's Republic of China business enterprise income tax law (know together as a new method as follows)》, that method will in implement from January 1, 2008.The new method will replace to announce on April 9 in 1991 of 《the outside company invest business enterprise and forei