《企业所得税法》的实施与完善  

On the Implementation and Improvement of the Enterprise Income Tax Law of the PRC

作　　者：缪慧频[1] 

机构地区：[1]国家税务总局所得税司,北京100038

出　　处：《涉外税务》2009年第1期23-25,共3页International Taxation In China

摘　　要：《企业所得税法》的平稳运行,对保证企业所得税收入稳定增长、优化外商直接投资结构和产业结构发挥了积极的作用。下一步的工作重点是加快完善企业所得税政策体系和管理制度框架,着力实施企业所得税的专业化管理,进一步发挥企业所得税的职能和作用。The robust performance of the Enterprise Income Tax Law of the PRC has played a positive role in ensuring a steady growth of EIT revenue as well as optimizing the FDI structure and industrial structure. As far as the EIT is concerned, the key areas of our future work include： to speed up the improvement of the overall policy system and administration framework, and to enhance professional administration so as to further strengthen the role of the enterprise income tax.

关 键 词：企业所得税 减税效应 产业政策 税制优化 

分 类 号：D922.222[政治法律—经济法学]