在新企业所得税法下的所得税筹划

The Income Tax Planning Under the New Enterprise Income Tax Law

2007年3月16日,第十届全国人民代表大会第五次会议高票通过了《中华人民共和国企业所得税法》(以下简称"新税法"),2007年11月28日,国务院第197次常务会议通过《中华人民共和国企业所得税法实施条例》,自2008年1月1日起施行,这标志着持续多年的中国内、外资企业所得税改革工作已经完成。新税法在纳税人、税率、扣除、税收优惠等方面与现行税法有诸多不同,如何把握新税法的内容,成为企业近来普遍的话题。新所得税法实施后,企业如何在正确理解新税法的基础上,进行企业所得税筹划,成为企业关注的焦点。

On March 16,2007,the Tenth National People s Congress fifth conference high ticket adopted "People s Republic of China Enterprise Income Tax law"(hereafter refers to as "new tax law"),on November 28,2007,the State Council 197th routine conference through "the People s Republic of China Enterprise Income Tax law Implementation Rule",executes from January 1,2008. This symbolizes that lasted many years Chinese domestic and Foreign-funded enterprise income tax reform has been completed.New Law in taxpayers,tax ...