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一、企业所得税 (一)企业所得税纳税人、课税对象和税率 《中华人民共和国企业所得税暂行条例》(以下简称条例)主要内容如下: 1、纳税人 《条例》第一条规定:“中华人民共和国境内的企业,除外商投资企业和外国企业外,应当就其生产、经营所得和其他所得,依照本条例缴纳企业所得税。”为进一步明确纳税人,在第二条指出:“实行独立经济核算的企业或者组织,为企业所得税的纳税
I. Corporate income tax (1) Corporate income tax The taxpayer, object of taxation, and tax rate The “Provisional Regulations of the People’s Republic of China on Enterprise Income Tax” (hereinafter referred to as the “Regulations”) has the following main contents: 1. The first article of the Taxpayer’s “Regulations” states: “The Chinese people Enterprises within the Republic, except for business investment enterprises and foreign enterprises, shall pay corporate income tax in accordance with this Regulation on their production, business income and other income.” To further clarify the taxpayer, in Article 2 it is stated that: "Independent economic accounting Companies or organizations that pay taxes for corporate income tax