摘要
新《企业所得税法》的正式实施标志着我国"双轨制"的企业所得税法已彻底结束。统一的新《企业所得税法》的实施将有利于优化资源配置,防止国家税收流失;促进产业结构调整和优化,提高利用外资的质量;进一步完善我国税收管理体制;增强企业竞争能力和推动资本市场的发展。
The official implementation of the new law of the People' s Republic of China on Enterprise Income Law symbolizes our country "double rule" enterprise income tax law had ended thoroughly. The uniform new Enterprise Income Tax Law's implementation will be a advantage to optimize the allocation of resources and prevent the national tax revenue outflow; to promote industry restructure and optimization, enhance the quality of using foreign capital; to further consummate our country tax administration system; to enhance enterprise competitive ability and drive the development of capital market.
出处
《黑龙江对外经贸》
2008年第6期125-126,共2页
Heilongjiang Foreign Economic Relations and Trade
关键词
企业所得税法
国民待遇
产业结构
税收优惠
Enterprise Income Tax law
national treatment
industrial structure
tax preference.