新旧企业所得税法差异详解及应用(PPT 32页).pptVIP

新旧企业所得税法差异详解及应用;一、纳税义务人;一、纳税义务人;二、纳税申报;三、税率;三、税率;四、应纳税所得额;四、应纳税所得额（一）收入总额;四、应纳税所得额（一）收入总额;四、应纳税所得额（一）收入总额;四、应纳税所得额（一）收入总额;四、应纳税所得额（一）收入总额;四、应纳税所得额（二）不征税收入、免税收入;四、应纳税所得额（三）扣除额;四、应纳税所得额（三）扣除额;四、应纳税所得额（三）扣除额;四、应纳税所得额（三）扣除额;四、应纳税所得额（三）扣除额;四、应纳税所得额（三）扣除额;四、应纳税所得额（三）扣除额;四、应纳税所得额（三）扣除额;四、应纳税所得额（三）扣除额;四、应纳税所得额（三）扣除额;四、应纳税所得额（三）扣??额;四、应纳税所得额（三）扣除额;四、应纳税所得额（三）扣除额;四、应纳税所得额（三）扣除额;四、应纳税所得额（三）扣除额;五、税收优惠;六、反避税;七、所得税管理;