新《企业所得税法》实施中的冲突与协调

The Conflicts and Accordance in Executing of the New Act of Tax of Obtains of Enterprise

本文从新《企业所得税法》配套法规应明确的目标、配套法规立法中的难题、新《企业所得税法》存在的主要问题、部门权利与各方利益协调、配套法规与征管法的协调等方面,对新《企业所得税法》在实施中需要注意的问题提出了自己的观点和看法。

This article puts forward some own opinions on some important questions which need pay special attention to in executing the new Act of Tax of obtains of enterprise, from the objects of new correspondence rules of the new Act of Tax of obtains of enterprise, the difficult questions in making the correspondence rules, the important existing questions of the new Act of Tax of obtains of enterprise, the accordance of the right of departments each other and the benefit of aspects each other, the accordance of the correspondence rules and the Act of ,and etc.