“两法合并”后税前扣除标准统一问题研究

The Study of Uniform Question about Deduction Standard before Tax Upon "the Merging of Two Laws"

2007年3月通过的《中华人民共和国企业所得税法》完成了"两法合并",其中一个重要内容就是,实现了内外资企业所得税税前扣除标准的统一。本文比较了新旧企业所得税制度中扣除标准的差异,同时,就统一税前扣除标准对宏观经济的影响进行了分析。最后阐述了进一步完善统一税前扣除标准的思路。

Being approved in March, 2007, 《 the enterprise income tax law of the People＇s Republic of China 》 completed ＂the merging of two laws ＂. There is an important content that is realizing the unification of deduction standard before tax of domestic and foreign enterprise income tax. The article compared the difference of deduction standard between new enterprise income tax system and old enterprise income tax system, meanwhile analyzed the influence of the unification of deduction standard before tax on macroeconomic. Finally,the article elaborated the thoughts of further perfecting the unification of deduction standard before tax.