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2007年3月16日,十届全国人大五次会议审议通过《中华人民共和国企业所得税法》,统一了内、外资企业所得税制度,于2008年1月1日起施行。国务院公布了《中华人民共和国企业所得税法实施条例》。实施条例于2008年1月1日正式施行,实施条例对企业所得税法的有关规定做进一步细化,并与企业所得税法同步施行。为了便于企业理解企业所得税法及实施条例的有关内容,确保对企业所得税法的顺利贯彻,把握具体实务操作,本文对企业所得税法及实施条
On March 16, 2007, the Fifth Session of the Tenth National People’s Congress examined and adopted the “Enterprise Income Tax Law of the People’s Republic of China”, unifying the income tax system for domestic and foreign-funded enterprises and came into force on January 1, 2008. The State Council promulgated the “Regulations of the People’s Republic of China on the Implementation of the Enterprise Income Tax Law.” The implementation of the Ordinance on January 1, 2008 came into effect, the implementation of the Ordinance on Enterprise Income Tax Law to further refine the relevant provisions, and with the corporate income tax law simultaneously. In order to facilitate enterprises to understand the relevant contents of the Law of the People’s Republic of China on Enterprise Income Tax Law and Implementation Regulation and ensure the smooth implementation of the Law of Enterprise Income Tax and grasp the specific practices,