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一、我国企业所得税法改革前的金融企业所得税制度随着我国经济的发展,在社会主义市场时期,金融企业也加快了改革开放的步伐,与此同时税收制度也在逐步的调整。1994年,我国开始了全面的税收体制改革。从1月1日起执行《中华人民共和国企业所得税暂行条例》,其中规定企业所得税税率为33%。此后财政部和国家税务总局又规定部分国有银行和保险公司按55%征税(后在1997年将金融和保险企业的税率统一为33%),农村信用社属贫困县的可免征企业所得税,属微利的征税税率为18%或者27%。
First, China’s enterprise income tax reform before the reform of the financial enterprise income tax system With the development of our economy, during the socialist market, financial enterprises also accelerated the pace of reform and opening up, while the tax system is also gradually adjusted. In 1994, our country started a comprehensive tax system reform. From January 1 implementation of “People’s Republic of China Enterprise Income Tax Provisional Regulations”, which provides that the corporate income tax rate of 33%. Since then, the Ministry of Finance and the State Administration of Taxation have also required some state-owned banks and insurance companies to impose a tax rate of 55% (after unifying the tax rates of financial and insurance companies to be 33% in 1997), RCCs in impoverished counties are exempt from corporate income tax , The profit tax rate is 18% or 27%.