税收制度改革

本科生(业余)毕业论文（设计）

题 目新企业所得税法与会计准则的差异

及其对云硫的影响和对策

的影响和对策

内容摘要

新企业所得税法及其实施条例的出台，为内外资企业提供了一个公平竞争的税收环境。新税法借鉴国际经验，引入先进理念，在内容上统一了税收主体、税率、税前扣除项目和标准、优惠政策、税收征管等五个方面。对我国内外资企业的改革发展将产生重大、深远的影响 。 今年1月1日起，我国于07年3月颁布的《中华人民共和国企业所得税法》（以下简称新所得税法）及其07年11月国务院审议通过的《企业所得税法实施条例》（以下简称实施条例）将在我国内外资企业正式执行实施，而以前内外资企业分别适用的相关所得税法则同时废止。此举标志着内外资企业所得税的统一，是我国税制改革的里程碑，从此中国将逐步告别企业所得税“双轨”时代。本文通过对新所得税法及其实施条例的解读，以及分析新企业所得税与会计准则的差异，就其对云浮硫铁矿企业集团公司（以下简称云硫）的主要影响提出相应对策。

【关键词】企业所得税法 改革 影响 对策

Abstract

The new enterprise income tax law and accounting standards and their implications for the differences cloud of sulfur and Countermeasures

Abstract

The new Enterprise Income Tax Law and its implementation regulations for foreign-funded enterprises in offers a level playing field for tax environment. The new tax law draw on international experience through the introduction of advanced concepts in the content of the reunification of the main tax, tax, pre-tax deductions and the standard of preferential policies such as tax collection and management in five aspects. To me the reform and development of domestic foreign-funded enterprises will have a significant, far-reaching consequences. This year on January 1, China in March 2007 issued

by the "People's Republic of China Enterprise Income Tax Law" (hereinafter referred to as the new income tax law) and in November 2007 the State Council examined and approved the "Regulations for the Implementation of Enterprise Income Tax Law" (hereinafter referred to as Implementation of the regulations) I will be the official implementation of the domestic foreign-funded enterprises, and foreign-funded enterprises in the past were related to the application of the income tax law abolished at the same time. This marks the unification of income tax of foreign-funded enterprises in China's landmark tax reform, China will gradually since then bid farewell to the corporate income tax, "two-track" of the times. Through the implementation of the new income tax law and its interpretation of the regulations, as well as analysis of the new accounting standards and corporate income tax differences on their Yunfu pyrite Enterprise Group (hereinafter referred to as the cloud of sulfur), the main effect of counter-measures.

Key words reform of the enterprise income tax law affect the response

目录

第一章 新企业所得税法的立法影响

1.1、实现利益平衡的新企业所得税法

1.2、确立统一、规范和体系化的企业所得税制度

1.3、实现公平竞争与税负差异相协调的新企业所得税法

1.4、适应新形势发展的新企业所得税法

第二章 新企业所得税法六大焦点

2.1、焦点一:税率降至25% 财政减收仍可承受

2.2、焦点二:优惠政策风向大转微利,高科技和创投企业最受惠

2.3、焦点三:五年"过渡期" 继续照顾部分老企业

2.4、焦点四:明确免税收入

2.5、焦点五:强化反避税 补征税款将加息

2.6、焦点六:靠拢国际惯例 "纳税人"概念有了新标准

第三章 新企业所得税与会计准则的差异

3.1、服务目标的差异分析