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wo guo nei wai zi qi ye suo de shui zhi du bi jiao jian shu wo guo suo de shui zhi de gai ge fang xiang
Author(s): 
Pages: 19-24
Year: Issue:  7
Journal: Taxation Research Journal

Keyword:  内外资企业企业所得税内资企业所得税制制度比较所得税法外商投资企业税前扣除暂行条例实施细则;
Abstract: 我国内外资企业所得税制度比较——兼述我国所得税制的改革方向□阎达五耿建新一、内外资企业所得税制度的差异概况我国颁布的新税法,对企业所得税政策进行了较大的调整:内资企业的所得税率调为33%,与外商投资企业和外国企业所得税法(以下简称“外资企业所得税法”...
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