Under the income tax law of the country's new enterprise income tax, and research
Abstract
In 2007, the enterprise income tax law promulgated and implemented, realizing the unity of foreign enterprise income tax system, realized the foreign enterprises fair competition, the communal development "win-win" pattern, becoming China's tax further toward internationalization and legalization logo. The new tax law to the original enterprise income tax system and relevant policy has made the significant adjustment, for example, the preferential tax policy formulation, deducts project adjustment, enterprise income tax revenue law determination. Facing the new enterprise income tax law, enterprises using preferential tax policies for the planning of space also will be more and more small, before the effective many tax planning methods are lost legal basis. This necessarily just to pay tax to plan and puts forward new requirements.
Will China's current general case, for the newly issued the enterprise income tax law, this paper on the corporate income tax and tax planning respectively summarized, the taxpayer, of the corporate income tax taxable income, the tax preferential policies and other aspects of the tax planning research, and finally put forward enterprise income tax, risks and coping policy.
Key words:enterprise income tax; Tax planning; Taxpayers