新旧企业所得税制度的差异比较  

Differences between the New and old Enterprise Income Tax Systems

作　　者：缪慧频[1] 

机构地区：[1]国家税务总局所得税管理司,北京100038

出　　处：《涉外税务》2008年第1期7-13,共7页International Taxation In China

摘　　要：从2008年1月1日起,我国的企业所得税制度合二为一。新的企业所得税制度与原制度相比,在纳税人、纳税义务、税率、收入、扣除、资产的税务处理、应纳税所得额的计算、境外所得税收抵免、税收优惠和反避税管理等方面均有突出的变化,标志着新制度更具有科学性、规范性和国际性,对推进我国社会主义市场经济建设,促进改革开放和社会主义和谐社会的建立都具有深远的意义。The two sets of enterprise income tax （ EIT ） systems applying to foreign enterprises and domestic enterprises separately will be unified into one from Janua 1^sh, 2008. Compared with the old EIT system, the new one has changed a lot in such aspects as taxpayer, tax obligation, tax rate, income, deduction, tax treatment of assets, calculation of taxable income, tax credit of overseas income, tax preference and anti-tax-avoidance, which makes the system itself more scientific, normative and internationalized. The new EIT system will be of far-reaching significance in accelerating the process of socialist marketization, promoting the implementation of ＇reform and opening＇ strategy and advancing the establishment of a socialist harmonious society in our country.

关 键 词：企业所得税 税制 比较研究 中国 

分 类 号：F812.42[经济管理—财政学]