新《企业所得税法》变化解读（Interpretation of new enterprise income tax law change）.docVIP

新《企业所得税法》变化解读（Interpretation of new enterprise income tax law change） One of the major amendments to draft the law: Of concern, after 10 years of motion in the enterprise income tax law of Peoples Republic of China revised several times during the session (hereinafter referred to as the new law) will be officially implemented in January 1, 2008. The emphasis is on the comparison between the old and the new terms, and the following are the following: the content of the amendment and its implications for practice. A total of eight chapters, sixty articles of corporate income tax law, and then submitted to the peoples Congress at the time of the draft comparison, in the layout of the text has been greatly modified and changed. The number of chapters and the layout of the three minus two points adjustment, the terms of the delete seven points, two changes. Cut out the three chapters of the original independent income, deduction and asset tax treatment, and decompose the taxable income and taxable amount into independent two chapters. To become now the General Provisions, taxable income, tax payable, tax and withholding, special tax adjustments, collection and management and Supplementary Provisions of eight parts. The provisions of the amendment are listed and analyzed as follows: (1) fifth: the calculation of taxable income should be based on the principle of accrual basis. This article is from (94) financial law document No. third. Besides the accrual basis, the principle of accounting includes the principle of dividing capital expenditure and income expenditure. In the calculation of taxable income, the accrual basis is not the general principle, nor the only principle. (two) ninth: the processing enterprises of large-scale machinery and equipment, ship manufacturing, and engaged in construction, installation, assembly engineering or business services, duration across the tax year, the tax year shall be in accordance with the progress of the project or the amount of