新企业所得税法

基于新企业所得税法的税收筹划研究

A Revenue Designing Research According to the New " Corporation Income Tax Bill "

新企业所得税法下内资企业的税收筹划

Taxation Preparation of Domestic Owned Enterprises Under the New law of Business Income Tax

新企业所得税法将于2008年1月1日起正式实施。

New Enterprise Income Tax Law would put into effect on January 1 , 2008 .

其次，阐述了新企业所得税法主要内容。

Secondly , this part explored the main content of New Enterprise Income Tax Law .

针对这一现状，我国制定了新企业所得税法，并将于明年实施。

Our country developed a new enterprise income tax law and will be implemented next year .

新企业所得税法对企业税负及投资行为的影响研究

The Research on the Effects of New Enterprise Income Tax Law on the Burden on Business and Investment

新企业所得税法的实施标志着我国税制改革进入全面启动阶段。

The implementation of the new enterprise income tax law marks our tax reform into full swing phase .

新企业所得税法对高新技术上市公司税负影响分析

The Comparative Analysis of Tax Impact in the Hi-tech Enterprises Listed Companies Due to the New Enterprise Income Tax Law

由此得出我国实行的新企业所得税法能激励企业R&D的假设。

The resulting implementation of the new Chinese Corporate Income Tax Law will be able to stimulate business R & D activities .

新企业所得税法的草案已经提交最高立法机构全国人大审议。

The draft enterprise income tax law has been presented to the National People 's Congress , the top legislature , for deliberation .

基于理论的分析和实践的总结，文章最后提出了新企业所得税法的完善措施。

Basing on analysis of theory and overview of practice , the article advanced the perfect measures of New Enterprise Income Tax Law .

新企业所得税法的实施在降低电子制造业所得税税负方面起到了预期的效果。

The implementation of the new Enterprise Income Tax Law had the desired effect in reducing income tax burden of the electronics manufacturing industry .

随着新企业所得税法的出台，企业税收筹划的策略也需要随之调整。

Along with new enterprise obtained tax law 's releasing , the enterprise tax revenue preparation 's strategy also needs along with it adjustment .

为了解决这些问题，2008年实行了新企业所得税法，统一了内外资企业所税。

In order to solve these problems , our government introduced a new Enterprise Income Tax Law in 2008 , all of enterprises have the same policies .

新企业所得税法的实施对企业发展和税收的影响&基于保定市的调查分析实际应缴企业所得税额

The Impact on the Development and Taxation to Corporates , Brought by the Enforcement of the New Law on Corporate Income Tax : Based on the Surveys in Baoding

研究结果表明，新企业所得税法实施后，各行业和地区所得税整体税负均有不同程度下降。

The findings indicated that after new enterprise obtained tax law implementation , various professions and the local income tax overall tax burden have the varying degree to drop .

新企业所得税法对国内出版业的影响四、励国内大型企业（团）知名企业总部迁入本市。

Influence to the Domestic Publishing Industry Involved by the New Enterprise Income Tax Law IV. Encourage large domestic corporations ( groups ) or well-known enterprises move their headquarters in this city .

本文对相关外资企业在执行新企业所得税法时有着借鉴和参考的作用。

Foreign invested enterprises should attach importance to the impact , adapt to the new income tax law . This article could be used as reference to guide foreign invested enterprises executing the new law .

首先，本章介绍了新企业所得税法遵循的原则：统一、规范原则；公平与效率并重原则；产业政策导向原则；简明税制、便于征管原则。

Firstly , this chapter introduced principles of New Enterprise Income Tax Law : uniform and standard ; fairness and efficiency ; leading of industrious policy ; simplification of tax system and convenience of management .

鉴于新企业所得税法和新企业会计准则刚刚出台不久，本文给出了新企业会计准则下企业税收筹划的方法。

In view of the new corporate income tax law and new accounting guidelines just released soon in our country . This paper introduces some methods that can be used in the new enterprise accounting principles .

新企业所得税法的实施结束了内外资企业两套税制并存的局面，统一规范了企业所得税法，并对原企业所得税法进行了修改和完善。

The execution of New Enterprise Income Tax Law ended in the situation of two sets of Corporation Income Tax Law System , unified Enterprise Income Tax , and rectified and perfected the Old Enterprise Income Tax Law .

本文的技术路线为首先检验新企业所得税法的实施是否使得企业实际税负对企业投资规模产生影响，即采用全样本回归的方法研究企业整体税负的下降是否促进了企业投资。

Fist , the paper inspect the implementation of the new Enterprise Income Tax Law whether makes actual tax burden effecting the investment scale , and study the fall of enterprise tax burden whether to promote the enterprise investment .

继而，通过对比新旧会计准则及对所得税会计准则的介绍，以分析新企业所得税法的制定背景、内容，及新会计准则对新企业所得税法的影响。

Then , by comparing the old with the new accounting standards , it introduces the income tax accounting standards , and analyses of the new Enterprise Income Tax Law of the development , the background , and the content .

本文在新企业所得税法的基础上，着重对企业所得税会计的核算处理做了详细的比较分析，同过比较分析得出新准则在计税差异、所得税会计处理方法方面存在的一些问题。

Based on the new corporate income tax law on the basis of focusing on the corporate income tax accounting accounting treatment of a detailed comparative analysis with a comparative analysis of the new guidelines in different taxable , income tax accounting treatment of some aspects of the problem .

在新企业所得税法开始实施的2008年，非常有必要对原企业所得税纳税筹划的方式、方法进行及时的调整和必要的修改。

It provides many tax planning opportunities for corporations . " Corporation income tax of PRC " has begun to be implemented in the January 1st , 2008 . So it is necessary to modify the methods of tax planning according to the new corporation income tax law in time .

新的企业所得税法有哪些改变？

What are the changes in the new enterprise income tax law ?

实施新的企业所得税法，统一内外资企业和个人房地产税收制度。

Implement new enterprise income tax law , foreign enterprise and individual property tax system .

新《企业所得税法》变化引发的税收征管问题

On Tax Collection and Management Arising from the Changes of New " Enterprise Income Tax Law "

新的企业所得税法得到较好落实，研究制定并发布实施了增值税转型改革方案。

The new Law on Corporate Income Tax was implemented well . A plan for VAT reform was formulated and implemented .

新的企业所得税法统一适用于内外资企业，实现了两税的合并。

The new Unified Enterprise Income Tax Law applies to foreign and domestic enterprises to realize the merger of the two taxes .