"两税合并"后我国所得税法的主要变化及影响

阐述了两税合并的概况,叙述了两税合并后我国新企业所得税法较之现行所得税法的许多显著变化,如重新界定了纳税人,降低了税率,税前扣除更加充分,转变了税收优惠政策导向等,并分析了这些变化将对我国经济发展产生的影响。

Changes and Impacts of China Income Tax Law after the Consolidation of the Two Separate Income Tax Regimes

The article expatiates on the consolidation of the two separate income tax regimes for enterprises,and describes the distinctive changes of the new tax form after the consolidation,such as the re-definition of the tax payers,the lowered tax rates,the more sufficient tax deductions and the new directions of tax preferential policies,etc.It also analyzes the impacts of these changes on the development of national economy.