我国新企业所得税筹划展露新机（New corporate income tax planning in China shows new opportunity）.docVIP

我国新企业所得税筹划展露新机（New corporate income tax planning in China shows new opportunity） New corporate income tax planning in China shows new opportunity New corporate income tax planning in China shows new 2008-12-20 15:10:28 Thesis title: new corporate income tax planning to show new aircraft Key words: enterprise income tax; enterprise income tax law The new enterprise income tax law stipulates that corporate income tax with legal personality of enterprises or organizations as taxpayers, branch and parent company to pay corporate income tax. If we change all the subsidiaries in our country, is it possible to collect corporate income tax from the group? The profits and losses between different branches can be compensated for each other It is understood that after the promulgation of the new enterprise income tax law, enterprises pay much attention to the tax payer, tax preferential policies and other aspects of the deduction of the provisions of the new law, eager to know is in the making of the Regulations the implementation of the enterprise income tax may be some content. At present, a number of smart enterprises have been in accordance with the new law, planning the future tax arrangements for enterprises. Experts believe that the new enterprise income tax law, the official implementation of the tax planning pattern will change greatly. Enterprises in the pursuit of greater benefits of tax planning, in addition to using some preferential tax policies for retention of planning, other taxes will be more settings, in the enterprise business transactions related institutions, expense deduction and enterprise income tax on the search for new planning point. First, income tax planning three board ax failure Relevant personage discloses, before the new enterprise income tax law promulgated, some areas appeared the phenomenon of registering enterprise. For example, in Shanghai, Pudong New Area, an investor registered 6 high-tech enterprises! Someone asked why the investor wan