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比较新旧企业所得税税法差异(Compare the tax law of new and old enterprise income tax)
比较新旧企业所得税税法差异(Compare the tax law of new and old enterprise income tax)
Compare the tax law of new and old enterprise income tax
Compare the new and old enterprise income tax law differences, 2009-02-03, 21:17:26
Abstract: in March 16, 2007, China promulgated the enterprise income tax law of the Peoples Republic of China, which will go into effect on January 1, 2008. The new enterprise income tax law Peoples Republic of China will replace the April 9, 1991 announced the Peoples Republic of China foreign investment enterprise and foreign enterprise income tax law and the December 13, 1993 release of Peoples Republic of China Provisional Regulations on enterprise income tax. In view of the fact that the new law is different from the existing tax laws in terms of taxpayers, tax rates, deductions, tax benefits, etc., this article compares the main points of the old and new law of the enterprise income tax law in order to prepare readers for comparison.
Key words: old and new enterprises; income tax law; difference comparison
Abstract: on March 16, our 2007, country announced People s Republic of China Enterprise Obtained Tax law this law will become effective, in January 1, 2008. New People s Republic of China Enterprise Obtained Tax law will substitute for on April 9, 1991 to announce People s Republic of the China Foreign invested company And Foreign enterprise Obtained Tax law and on December 13, 1993 issues People s Republic of China Enterprise Income tax Temporary regulation In view of the. Fact that the innovation in aspects and the present tax law and so on taxpayer, tax rate, deduction tax, preference has many differently, this cultural spy contrasts the enterprise income tax Agence France Presse old law main point, prepares the reader To compare.
Key, word:, New, old, enterprise; Income, tax, law; The, difference, compares
I. taxpayers
(1) the provisions of the income tax of domestic enterprises on taxpayers;
The Provisional Regulations on enterprise income ta
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