解读企业所得税“两法合并”及相关政策的调整——从税收筹划的角度兼论企业的应对措施

On enterprise income tax "two laws integration" and its relative policy adjustment ——from tax collecting's angle and on enterprise's handling measures

我国旧有的企业所得税按内资、外资企业分别立法、分别征收的制度一共实施了10多年,期间伴随着我国经济社会情况发生的巨大变化,此种分立模式所固有的弊端也逐渐暴露出来,因此对企业所得税进行"两法合并"及相关政策的调整势在必行。本文拟从论述新形势下分立模式所暴露的弊端入手,有针对性地对最新出台的新企业所得税法相关政策进行解读,并就企业如何从税收筹划的角度应对调整的政策提出措施意见。

The old system of China＇s corporate income tax which is divided into two parts, according to the difference between foreign-funded enterprises and the domestic-funded company, had been applied for more than 10 years. In this period, with the radical change of China＇s socio-economic level, the abuse of this dividing-model had appeared gradually. So, its time to combine the two different systems and modulate some policy. This article start from the abuse of the dividing-model, and then interpret the new polices of the New Corporate Income Tax Law. Furthermore, this article also gives some advice to the corporations of how to answer the shift of the polices in their tax plans.