（毕业学术论文设计）-新企业所得税法实施对中小企业的影响.docVIP

PAGE l 北方民族大学 辅修学士学位论文 论文题目: 新企业所得税法实施对中小企业的影响 院(部)名 称: 商学院 学 生 姓 名: 专 业: 会计学 学 号: 指导教师姓名: 论文提交时间: 2012年5月 论文答辩时间: 2012年6月 学位授予时间: 2012年6月 北方民族大学教务处制 新企业所得税法实施对中小企业的影响 （北方民族大学 商学院 宁夏 银川 750021） 摘 要 近年来，随着我国经济的飞速发展，中小企业在我国经济生活中扮演着越来越重要的角色，已在内的一整套宏观调控措施。其中所得税税制在鼓励中小企业发展、适应中小企业转型、服务中小企业改制等方面起到了非常重要的作用。因税负过重而深受制约的中小企业其发展局面将大有改观，2008年1月1日生效的新《企业所得税法》将切实帮助中小企业减负。但是在具体的实施过程中，也表现出了很多问题。面对新税法的重大变革，企业必须从自身实际出发，顺应政策调整，转变发展思路，寻求应对之策，下决心实践科学发展观，走新型工业化之路，实现又好又快发展。 [关键词]：新企业所得税法? 中小企业影响 调整 发展 ABSTRACT In recent years, with the rapid development of Chinese economy, the small and medium-sized enterprise in our country economic life plays a more and more important role, has become the support of the economic development of our country an important force. The state of the development of small and medium-sized enterprises carried out give aid to energetically, adopted include to tax system, a set of measure of macroscopical adjusting control. The income tax system in the development of small and medium sized enterprises, adapt to the transition of small and medium enterprises, to serve the small and medium-sized enterprises have played a very important role. Because of the heavy taxes and by restricting its development situation of small and medium-sized enterprises will be greatly changed, which came into force in January 1, 2008, the new enterprise income tax law will help small and medium-sized enterprise burden. Therefore, this article first elaborated the new enterprise income tax law to make adjustments; followed by an analysis of the implementation of new enterprise income tax law on the impact of small and medium enterprises; finally proposed under the new enterprise income tax law of small and medium-sized enterprise tax planning. [ Key words]: the new enterprise income tax law of small and medium-sized enterprises management impact adjustment 目 录 前言………………………………………………