| 新企业所得税法税收优惠政策解读 |
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| 引用本文： | 方海芹.新企业所得税法税收优惠政策解读[J].天津职业院校联合学报,2011,13(3):81-86. |
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| 作者姓名： | 方海芹 |
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| 作者单位： | 天津市南开社区学院,天津市,300100 |
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| 摘 要： | 税收优惠是各国常用的减轻税收负担的措施,改革开放以来,我国制定了多项税收优惠政策,体现了我国经济发展的方向和政策的导向,促进了经济发展。2007年3月16日颁布的新《企业所得税法》自2008年1月1日开始实施。准确理解《企业所得税法》的税收优惠政策,一方面,有利于企业更好地把握国家经济政策,发展国家鼓励的产业,实现社会效益的最大化;另一方面,企业应充分的享有国家税收优惠政策赋予的权利,使企业税后收益最大化。
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| 关 键 词： | 企业 所得税 优惠政策 |
Interpretation on Tax Preferential Policies in the New Law on Corporate Income Tax |
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| FANG Hai-qin.Interpretation on Tax Preferential Policies in the New Law on Corporate Income Tax[J].Journal of Tianjin Vocational Institutes,2011,13(3):81-86. |
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| Authors: | FANG Hai-qin |
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| Institution: | FANG Hai-qin(Nankai Community College,Tianjin 300100 China) |
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| Abstract: | Tax preference is a measure often taken by many countries to reduce tax burden.Since the reform and opening up,China has worked out many tax preferential policies,which embody the direction of its economic development and policy guidance and promote the growth of its economy.On March 16th,2007,a new Law on Corporate Income Tax was issued and came into effect from January 1st,2008.A correct understanding of the tax preferential policies in the Law can help enterprises grasp the economic policies better and r... |
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| Keywords: | enterprise income tax preferential policies |
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