《企业所得税法》实施中存在的问题与改进建议

Issues in the Implementation of Enterprise Income Tax Law and Their Countermeasures

本文通过调研指出了《企业所得税法》在实施过程中存在的一些问题,并针对这些问题提出了加强企业所得税管理的建议。

This paper points out issues in the implementation of Enterprise Income Tax Law through a survey.Aiming at such issues,it also puts forward some suggestions to strengthen enterprise income tax administration.