新旧《企业所得税法》的变化及对纳税筹划的影响

The Differences between the Old Enterprise Income Tax Law and the New Enterprise Income Tax Law and Their Influences on Tax Planning

阐述了新旧企业所得税法的变化,分析了新旧税法变化对企业纳税筹划所带来的影响,提出了新形势下纳税筹划的新举措。

This paper expounds the differences between the old enterprise income tax law and the new enterprise income tax law, analyzes the influences of the differences between the old enterprise income tax law and the new enterprise income tax law on the tax planning of enterprises, and puts forward some new measures for the tax planning under the new situation.