新企业所得税法对公司的影响——基于公司治理和会计处理视角  

The Impact of the New Law on Corporate Income Tax on Companies——Based on Corporate Governance and Accounting Treatment

作　　者：肖永梅[1] 毕金平[2] 

机构地区：[1]安徽大学国际商学院,安徽合肥230039 [2]安徽大学法学院,安徽合肥230601

出　　处：《黄山学院学报》2012年第6期48-52,共5页Journal of Huangshan University

基　　金：安徽省软科学项目(11020503046)

摘　　要：对公司等一般纳税人在缴纳所得税时汇总应税所得额、统一税率等问题,新企业所得税法化解了法人型公司跨地区纳税的弊端并优化了公司的治理结构,有效降低了控制权私利。相关的优惠政策利于公司管理创新和技术创新,增强企业竞争力和引导其承担社会责任。企业所得税法及相关法律法规的修改对会计处理有影响,而会计处理方式的不同,流转税的配套改革都会对应税所得额产生影响。因此,企业所得税是公司治理重要的外部法律制度之一,并且它与公司治理结构和企业会计准则之间有密切的关系,企业所得税制度的改革对公司的治理和会计制度的改进有积极意义。According to the new Law on Corporate Income Tax, the taxable income will be counted and the tax rate will be unified when the general taxpayer such as companies pays taxes, which helps avoid the disadvantages arising from trans-regional tax payment, optimize corporate governance structure and reduce private benefits of control. The preferential policies can promote company management innovation and technical innovation, enhance the competitiveness of enterprises and urge them to take social responsi- bility. Law on enterprise income tax and relevant laws and regulations have great influences on accounting treatment which will in turn exert a great impact on taxable income. Therefore, law on enterprise income tax is one of the most important legal systems for corporate governance, and it＇s closely related to corpo- rate governance structure and enterprises accounting standards. The enterprise income tax reform is of great significance for the improvement of corporate governance and accounting system.

关 键 词：新企业所得税法 治理结构 会计处理 

分 类 号：D922.222[政治法律—经济法学]