《企业所得税法实施条例》：凸现新税制的国际化和规范化

On the Internationalization and Normalization of China's New Tax System:the Case of the Regulations for Enterprise Income Tax Law

从2008年1月1日起,我国的企业所得税制度合二为一,统一适用《中华人民共和国企业所得税法》和《中华人民共和国企业所得税法实施条例》。我国的新企业所得税制度与原企业所得税制度相比,在纳税人、纳税义务、税率、收入、扣除、资产的税务处理、应纳税所得额的计算、境外所得税收抵免、税收优惠、反避税管理、征收管理等方面均有一些突出的变化,标志着新企业所得税制度更具有科学性、规范性和国际性,对推进我国社会主义市场经济建设,促进改革开放和社会主义和谐社会的建立都具有深远的影响。

China has officially combined the two enterprise income tax systems into one since January 1, 2008. The enterprise income tax shall be solely applied to the Enterprise Income Tax Law of the People＇s Republic of China and the Regulations on Implementation of the Enterprise Income Tax Law of the People＇s Republic of China as of that date. There are some significant changes in the new enterprise income tax system compared with the previous one. Modifications have been made in such fields as taxpayer, tax obligation, tax rate, income, tax treatment of assets, calculation of taxable income amount, tax credit of overseas income, tax preference, antiavoidance management and so on in the new enterprise income tax system to make it become more scientific, normative and international. We are confident that this new enterprise income tax system is of far-reaching significance in promoting the construction of China＇s socialist market economy, accelerating the reform and open up and advancing the construction of socialist harmonious society in the country.