Since the opening-up, our country has been carrying out two business income tax regulations.
改革开放以来,我国一直实行内外有别的两套企业所得税制度,实践证明,两税并存带来许多问题,必须进行改革,才能适应经济全球化和市场经济的需要。
Therefore,added-value tax,consumption tax,business income tax and agricultural tax in our current tax system should be adjusted.
因此,我国现行税制应在增值税、消费税、企业所得税以及农业税等方面作出适当调整。
There are many problems shown in our present system of business income tax with the change of the subjecteconomic environment.
客观经济环境的变化使我国现行的企业所得税制暴露出许多问题，构建面向21世纪的企业所得税制已是大势所趋。
Looking into Railway Enterprise Income Tax;
铁路企业所得税政策研究
Attention problems on handing in enterprise income tax in the institution;
事业单位交纳企业所得税应注意的几个问题
The Incidence of the Enterprise Income Tax in China:A General Equilibrium Analysis;
中国企业所得税税负归宿的一般均衡分析
It analyses that the engineering group corporation how to transfer price about income tax .
通过介绍转移定价的基本概念、作用和方法,分析了工程企业集团如何针对企业所得税进行转移定价,以及有房地产开发业务的工程企业集团如何针对土地增值税进行转移定价,并对针对土地增值税进行转移定价的效果进行了定量分析。
It has long been debated whether the enterprise income tax should be regarded as cost or profit distribution either in accounting theory or in practice.
在会计理论和实务中，企业所得税究竟属于费用，还是属于利润分配，长期存在争议。
As known to all, it is not optimized about the whole status of collection and management about income tax in our country.
众所周知，我国当前企业所得税征收管理的整体状况不容乐观，改革呼声很高，原因是多方面的，有税务机关行使国家职权不到位的因素，也有企业自身纳税意识不强的因素，但是最主要的原因是目前我国的企业所得税体制不够完善，还有很多弊端。
A New Way to Resolve the Agency Problem of State Enterprise s Leaders ——the motivation bases on increasing corporation income tax;
解决国有企业领导人代理问题新探讨——基于新增企业所得税为核心的激励安排
The necessity of unifying foreign-funded corporation and domestic corporation income tax law;
论统一内外资企业所得税法的必要性
Unify the Choices between the Preferential Policies on Domestic-Funded and Foreign-Funded Corporation Income Taxes;
统一内外资企业所得税税收优惠的政策取向
The Research on Optimizing Our Country s Corporate Income Tax;
优化我国企业所得税的研究
A Study of Reform of Corporate Income Tax in China;
中国企业所得税改革研究
Investment impact on change of corporate income tax in Hunan
论企业所得税税负变动对湖南投资的影响
A Research on Enterprise Income Tax Planning under the Background of the New Law of Enterprise Income Tax;
新《企业所得税法》下企业所得税纳税筹划研究
The Study on Tax Planning of Enterprise Income Tax under the New Enterprise Income Tax Law;
新企业所得税法下企业所得税纳税筹划研究
Enterpriser and Share Tax-game Theory of the Corporation Income Tax;
企业家与共享税——企业所得税的博弈
Study on Plans of Enterprise Income Tax under Tax System in Force;
论现行税制下的企业所得税纳税筹划
Talking about the Tax Planning of Enterprise Income Tax under the Environment of New Tax Law
新税法环境下的企业所得税税收筹划
Enterprise income tax to be paid
实际应缴企业所得税额
foreign-funded enterprise income tax
外商投资企业所得税
Tax Planning for Corporation Income Tax、Foreign Investment Corporation and Foreign Corporation Income Tax;
企业所得税、外商投资企业和外国企业所得税纳税筹划
Analysis of China s Enterprise Income Tax Law Elements;
我国企业所得税法税收构成要件探析
Some Comments on General Anti-Avoidance Provisions in the Enterprise Income Tax Law of the People s Republic of China;
《企业所得税法》一般反避税条款评析
Analysis of Financial Effects of Tax Merging in Business Income Tax;
企业所得税“两税合并”的财政效应分析
A Study on the Significance and Measures of Anti-tax-avoidance;
企业所得税反避税:意义、措施与任务
On New Declaration Form of Business Income Tax Ratepaying;
新《企业所得税纳税申报表》填报探讨
Challenges from Rules of Anti-tax-avoidance in the Enterprise Income Tax Law of PRC;
《企业所得税法》反避税规则带来的挑战
Highlights in Provisions of Special Tax Adjustments in the Enterprise Income Tax Law of PRC;
《企业所得税法》“特别纳税调整”亮点解读
Analysis on Economic Influence on Tax Rate Adjustment of Enterprises Income Tax;
企业所得税税率调整的经济影响探析
Thoughts on Issues of“One Tax Administered by Two Tax Bureaus”of Enterprise Income Tax;
对企业所得税“一税两管”问题的探讨
On enterprise income tax planning ways;
浅析企业所得税税收筹划的基本方法