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浅议新《企业所得税法》实施的政策效应

浅议新《企业所得税法》实施的政策效应
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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.
作者 熊冬洋
机构地区 广西工学院
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.
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