新企业所得税的变化及存在问题探讨  

Discussion of the Change and Existing Problems in Income Tax in New Enterprises

作　　者：吴静静[1] 

机构地区：[1]淮阴工学院经济管理学院,江苏淮安223001

出　　处：《淮阴工学院学报》2009年第4期62-66,共5页Journal of Huaiyin Institute of Technology

摘　　要：新企业所得税法针对当前税收领域存在的新情况和新问题,从我国现阶段的国情出发,明确了企业所得税征收的原则和方法,统一了内、外资企业所得税的税率,规范了企业所得税的税前扣除办法及其标准,完善了税收优惠政策,强化了税收征管。但是在纳税人认定、汇总(合并)纳税、投资收益免税、税收征管等问题上还存在不足,可以通过完善纳税人认定标准、改进汇总纳税制度、严格界定直接投资行为、完善税收征管机制等方法完善。There appear new situation and problems in income tax in the new enterprises. Based on the present situation of our country, the principle and method of collecting income tax in the enterprises have been made clear ; tax rate of domestic enterprises and foreign invested enterprises has been unified ; Deducted pre - tax approach and its criteria have been standardized; tax preferential policies have been improved; and tax collection and management have been intensified. However, there still exist some deficiencies in the way of taxpayers＇ recognization, gathering rate -paying, investment income tax -free and tax collection and management, which can be overcome and improved by perfecting the taxpayers＇recognizing criteria, bettering gathering rate -paying system, strictly defining the deed of direct investment and consummating the system of collecting and managing tax.

关 键 词：新企业所得税 原税法 税收征管 

分 类 号：F810.42[经济管理—财政学]