摘要
本文从新《企业所得税法》配套法规应明确的目标、配套法规立法中的难题、新《企业所得税法》存在的主要问题、部门权利与各方利益协调、配套法规与征管法的协调等方面,对新《企业所得税法》在实施中需要注意的问题提出了自己的观点和看法。
This article puts forward some own opinions on some important questions which need pay special attention to in executing the new Act of Tax of obtains of enterprise, from the objects of new correspondence rules of the new Act of Tax of obtains of enterprise, the difficult questions in making the correspondence rules, the important existing questions of the new Act of Tax of obtains of enterprise, the accordance of the right of departments each other and the benefit of aspects each other, the accordance of the correspondence rules and the Act of ,and etc.
出处
《兰州商学院学报》
2007年第6期83-87,共5页
Journal of Lanzhou Commercial College
关键词
企业所得税
企业所得税法实施
企业所得税配套法规
tax of obtains of enterprise
execution about Act of Tax of obtains of enterprise
correspondence rules about Act of Tax of obtains of enterprise
