企业所得税法中有待研究完善的若干问题  

Several Remained Issues in the Enterprise Income Tax Law

作　　者：廖益新[1] 

机构地区：[1]厦门大学法学院

出　　处：《税务研究》2007年第9期40-44,共5页

摘　　要：《中华人民共和国企业所得税法》(以下简称新企业所得税法)的出台,确定了企业所得税制的基本原则和主要事项,但有关这些原则性规定实施的具体事宜和问题,尚需通过企业所得税法实施条例(以下简称实施条例)进一步予以明确。为此,本文对纳税人的概念、扣除项目的范围、免税项目的确定等一些根本性问题进行了探讨,以期为实施条例的制定建言献策。The promulgated Enterprise Income Tax Law of the People＇ s Republic of China （hereafter called Enterprise Income Tax Law） defines the basic principles and major items for an enterprise income tax system. However, the detailed matters and issues concerning the implementation of these principal regulations need to be specified further by the regulations for the implementation of the Enterprise Income Tax Law （hereafter called Regulations for the Implementation）. To achieve that end, this paper gives a discussion on some fundamental issues, such as the concept for taxpayer, the scope of the tax deduction or exemption items, to contribute some suggestions for the formulation of the Regulations for the Implementation.

关 键 词：企业所得税法实施条例 免税 国际税收协定 

分 类 号：D922.222[政治法律—经济法学]