企业所得税法律风险分析及防控.pdfVIP

Abstract With the rapid development of our economy, Chinas tax laws become more and more complicated, as well as change more frequently, especially in the realm of corporate income tax. Facing a series of issues, such as the integration of the new accounting standards with the international standards, significant adjustment of the new Enterprise Income Tax Law, and the frequent promulgation of relevant supporting rules and regulations by taxation and finance and other departments, corporate and national legal risks in this area are on the rise. Because legal variation has its risks, no matter whats the purpose and effect, the new legislation has its new legal risks, when it has lowered its original risks. The disparity between the purpose and effect of the new law is a performance of underestimation of the new risks of the new law. At present, most enterprises probably have not had a complete tax-related legal risk prevention system yet, let alone the prevention system specially designed for corporate income tax system. The state can also be spontaneously aware of some of the legal risks during the tax legislative process, and adopt the risk prevention measures during the process of law-making and implementation. However, it might not yet establish a complete tax laws risks prevention system, which could make the tax risks prevention more spontaneous and effective. The present thesis has integrated a number of issues of legal risks of corporate income tax into the process of establishment and development of company A. In the perspective of corporate income tax legal risks faced by company A, focusing on the legal risks due to the new Enterprise Income Tax Law and the new accounting standards, as well as from two angles