摘要
《中华人民共和国企业所得税法》于2008年1月1日起施行。新企业所得税法是适应我国社会主义市场经济发展新阶段的一项制度创新,它按照"简税制、宽税基、低税率、严征管"的税制改革原则,借鉴国际经验,建立了各类企业统一适用的科学、规范的企业所得税制度。试就新企业所得税下核算应纳税额过程中涉及的纳税义务人、税率、应纳税所得额和应纳税额四个方面的主要变化进行论述,以供理论探讨和实务操作借鉴。
The People＇s Republic of China＇ s Enterprise Income Tax Law will come into effect on January 1, 2008. The new law is characterized by a new stage of tax system innovation. In this paper, the tax payers＇ liability , the tax rate involved, the amount of taxable income are discussed carefully . The purpose of the analysis is to provide some explanations to those issues involved in the operating the new law.
出处
《鸡西大学学报（综合版）》
2008年第6期78-79,共2页
JOurnal of Jixi University:comprehensive Edition
