论文部分内容阅读
2008年1月1日起,我国实施新的企业所得税法,新所得税法降低了原公司所得税税率,由以往的33%降至25%,意图进一步降低企业的所得税负担,促进企业的进一步发展,为国内所有企业创造一个公平公正的竞争环境。那么,在新税法下,企业的实际税负情是怎么样的呢?新税法实施之后是否有效地降低了企业税负?本论文将针对上述问题进行探讨分析,对所得税改革的目标是否实现进行评述。
Since January 1, 2008, China has implemented the new Enterprise Income Tax Law. The new income tax law has reduced the income tax rate of the former company from 33% to 25%. It intends to further reduce the corporate income tax burden and promote the further development of the enterprise. For all domestic enterprises to create a fair and equitable competitive environment. So, under the new tax law, the actual tax burden of the enterprise is like? After the implementation of the new tax law is effective in reducing corporate tax burden? This paper will address the above issues to explore and analyze whether the objective of the income tax reform to be achieved Comment.