“两法合并”前后税前扣除政策的比较

A Comparison of Tax Deductions before and after the Unification of Two Sets of Enterprise Income Tax Laws

内、外资企业所得税合并(以下简称“两法合并”)之后,税前扣除政策的变化会对企业税收负担产生直接的影响。本文对工资费用、公益性捐赠、研发费用等方面的变化进行了比较系统的分析,并通过举例对比了“两法合并”前后应纳税额计算的差异情况。

After the unification of two sets of enterprise income tax laws, changes in tax deduction will have a direct impact on tax burden of enterprises. This paper analyses changes in such deductions as wages and salaries, donations, R ＆ D expenses, and compares the tax liability before and after the unification of two sets of enterprise income tax laws with an example.