我国现行企业所得税法实施中存在的问题及对策研究

Problems and Countermeasures on Implementation of the Enterprise Income Tax Law in China

本文主要从三个方面对现行企业所得税法进行研究。首先,对我国现行企业所得税法的特点进行了归纳。其次,分析了我国现行企业所得税法实施中,在应纳额的计算、优惠政策和征收管理方面存在的问题以及造成的影响。最后,针对我国企业所得税法存在的问题和不足提出建议。

This paper mainly researches the current enterprise income tax law from the three aspects. First, the paper summarizes the characteristics of the current enterprise income tax. Secondly, the paper analyzes the imple-mentation of the law in China, the problems and effects in the calculation of taxable amount, the preferential poli-cies and tax collection. Finally, in view of the problems about the existing enterprise income tax law, the paper puts forward some suggestions.