新《企业所得税法》中生态性条款的动静态评析

The Dynamic and Static Analysis of Ecological Terms in the New "Enterprise Income Tax Law"

2008年新的《企业所得税法》中的生态性条款,经历了动态的历史发展,正在形成其自身的静态结构,并很可能将要有更广泛和更深化的进步。本文从动静态两个角度评析生态性条款,论证其对经济环境可持续发展的现实作用,探讨其目前仍然存在的不足之处,提出进一步完善的建议。

In 2008, the ecological terms of the new ＂Enterprise Income Tax Law＂ has experienced a dynamic historical development and is emerging static structure of its own, and is likely to have broader and further progress. This article analyses the ecological terms in the following two aspects： dynamic and static analysis, demonstrates its real commitment to the sustainable development of economic environment, and explores the still existing gaps in order to further improve.