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本文从分析新《中华人民共和国企业所得税法》及《中华人民共和国企业所得税法实施条例》入手,结合企业纳税实际,就企业所得税税前可扣除的部分项目进行筹划分析,以达到节税效果。
Based on the analysis of the new “Enterprise Income Tax Law of the People’s Republic of China” and “The Implementation Regulations of Enterprise Income Tax Law of the People’s Republic of China”, the article analyzes the deductible part of the enterprise income tax pre-tax according to the taxpaying practice in order to achieve the tax saving effect.