新舊企業(yè)所得稅法比較和納稅調整.pdf

1、063025226李兆嬰新舊企業(yè)所得稅法比較和納稅調整目錄摘要1ABSTRACT2導論3l新企業(yè)所得稅法出臺背景和特點511新企業(yè)所得稅出臺背景。512新企業(yè)所得稅法特點62新舊企業(yè)所得稅法重大差異比較和分析821納稅義務人822納稅義務ll23稅率1324應納稅所得額1425收入總額和不征稅收入1526捐贈支出1727稅收抵免1828減、免稅收入2l29稅率優(yōu)惠24210源泉扣稅26211特別納稅調整273新企業(yè)所得稅法對應納稅所得額

2、和應納所得稅的影響一294新企業(yè)所得稅法和新會計準則的差異3041會計要素的差異比較和納稅調整3042存貨的差異比較和納稅調整3343長期股權投資的差異比較和納稅調整3444同定資產(chǎn)的差異比較和納稅調整3745無形資產(chǎn)的差異比較和納稅調整405新企業(yè)所得稅法對企業(yè)納稅調整的影響。44結論一45參考文獻46致射48ABSTRACTTheLaw0fthePeople’sRepub“cofChinaonEnterpriselncomeTaxc

3、ameint0effectasoflJanuary2008EnterpriSewillfaceagreatimpactfromthenewIncomeTaxLaWThis礬iclecomparedthematerialdi胞rencebe撕eentheoldandnewlncomeTaxLawandanalyzedtheimpactonta)【ableincomeandpayabletaxAtsametime，this觚iclealso

4、comparedthematerialdifIferencebetweenthenewChinaAccountingStarndardandnewEntefprisetheadjustmentoftaxableIncomeTherefivepartofthisanicIeIncomeTaxLawandanaJyzedtheimpactonInpartone，thisanicleintroducedthebackgroundofente甲

5、riseIncometaxlawlegislation，oVerViewedthemoVementofente印riseIncometaxlawIegisIationandsummarizedthecharacteristicofthenewEnterpriseIncomeTaxLaw1nparttwo，thisarticIecomparedthematerialdif首。lenceoftaxpayers，協(xié)XobJigation，ta

6、x門lte，taxabIeIncome，income，donations，taxofbet，exemptedorreducedtax，preferentialtaxrate，taxwithheldandspecialtaxpaymentadjustmentunderoldandnewlncomeTaxLaw，somecasestudybeinginvolved1npartthree，theimpactontaxableincomeand

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