新旧《企业所得税法》对比分析(内资企业)（）.docVIP

新旧《企业所得税法》对比分析(内资企业)（） In March 16, 2007 Fifth National Peoples Congress passed the Peoples Republic of China enterprise income tax law (hereinafter referred to as the income tax law), and from January 1, 2008 onwards, with the original Peoples Republic of China Provisional Regulations on enterprise income tax (hereinafter referred to the Interim Regulations), increase, revise and improve a lot of content, for ease of understanding and master, the increase of the content of inductive analysis are as follows, for reference only: I. taxpayers. 1, the foreign-funded enterprises included in the corporate income tax taxpayers. In the new income tax law, enterprises that pay income tax are divided into resident enterprises and non resident enterprises. Founded in Chinese Chinese territory in accordance with laws and regulations, or in accordance with foreign (region) enterprise law was established and the actual management institutions in the territory of China, as a resident enterprise; in accordance with foreign (regional) laws and regulations established in China whose actual management organ is within the territory of China, but they have set up institutions or establishments within the territory of China, or institutions, not set up in the territory of Chinese place, but from the China domestic enterprises, for non resident enterprises. This includes both domestic and foreign-funded enterprises. 2, clear the scope of enterprise income tax payers, provides: individual proprietorship enterprises and partnership enterprises are not applicable to this law. Two, the scope of taxable income. The scope of taxable income of non resident enterprises is defined. Provisions: non resident enterprises that have set up institutions or establishments in the territory of Chinese, source of its institutions, places to get China territory from, as well as on Chinese overseas but with the institutions, the income, the payment of enterprise income tax. Non resident enterprises have not