| 外资银行转制后的企业所得税影响 |
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| 引用本文： | 董娅. 外资银行转制后的企业所得税影响[J]. 涉外税务, 2007, 232(10): 73-75 |
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| 作者姓名： | 董娅 |
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| 作者单位： | 上海财经大学公共经济与管理学院,上海,200433 |
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| 摘 要： | 本文从税收实务的角度分析了外国银行分行转制成为外商独资银行后,在"两法合并"的企业所得税制改革大背景下一些值得关注的税务问题,如税收管理、税前扣除、税收优惠等,并进行了综合分析。
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| 关 键 词： | 外商独资银行 转制 两法合并 |
An Analysis on Impacts of Enterprise Income Tax on Reorganized Foreign-owned Banks |
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| Ya Dong. An Analysis on Impacts of Enterprise Income Tax on Reorganized Foreign-owned Banks[J]. International Taxation In China, 2007, 232(10): 73-75 |
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| Authors: | Ya Dong |
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| Abstract: | This paper mainly analyzes such issues as tax administration, tax deduction, tax incentives arising from reorganizations of branches of foreign banks into fully foreign-owned banks against the backdrop of the unification of two sets of enterprise income tax laws. |
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| Keywords: | Fully foreign-owned bank Reorganization Unification of the two sets of enterprise income tax laws |
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