新企业所得税法中的几个征管问题

Some Issues concerning Administration of the ‘New Enterprise Income Tax Law’

《中华人民共和国企业所得税法》(以下简称"新企业所得税法")将于2008年1月1日起施行。为确保新企业所得税法顺利实施,需要制定一部切实可行的实施条例,需要做好新旧税法的衔接工作,还需要进一步理顺现行的税收征管体制。在实施条例出台之前,本文对新企业所得税法中涉及的若干税收征管问题,如境外所得税收抵免、反避税管理、总分机构汇总计算纳税、母子公司合并纳税以及税收征管体制改革等进行了探讨。

Enterprise Income Tax Republic of China will come into force ensure its smooth implementation Law of the People＇s on Jan. 1st, 2008, To practical and feasible detailed rules for implementation should be stipulated, the nking up of the new and the former EIT Law should be we prepared and the tax collection and management system should be further perfected. Some issues concerning tax administration such as tax credit of income from abroad, management of anti--tax-- evasion consolidated tax system are discussed in this paper