| 中国经济发展的新变量——新《企业所得税法》的政策效应解析 |
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| 引用本文： | 安福仁.中国经济发展的新变量——新《企业所得税法》的政策效应解析[J].东北财经大学学报,2007(4):29-33. |
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| 作者姓名： | 安福仁 |
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| 作者单位： | 东北财经大学,财税学院,辽宁,大连,116025 |
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| 摘 要： | 十届全国人大五次会议审议通过的《中华人民共和国企业所得税法》（以下简称“新《企业所得税法》”）将于2008年1月1日起施行.新税法实现了世人所祈的“两税”合并,顺应了建设统一开发、竞争有序的中国现代市场经济体系的客观要求,为各类企业的发展提供了一个透明的税收制度和公平竞争的税收环境,确立了中国税制发展史上的又一个新的里程碑.新《企业所得税法》的实施,将成为推动中国经济发展的新变量.
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| 关 键 词： | 经济发展 新变量 《企业所得税法》 中国 |
| 文章编号： | 1008-4096（2007）04-0029-05 |
| 修稿时间： | 2007-05-25 |
The New Variables in China Economic Development——the Policy Effect of New Corporate Income Tax |
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| AN Fu-ren.The New Variables in China Economic Development——the Policy Effect of New Corporate Income Tax[J].Journal of Dongbei University of Finance and Economics,2007(4):29-33. |
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| Authors: | AN Fu-ren |
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| Institution: | School of Public Finance and Taxtion, Dongbei University of Finance and Economics, Dalian 116025, China |
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| Abstract: | The Fifth Session of the Tenth National People's Congress discussed and passed the Corporate Income Tax Act in People's Republic of China,Which Shall come into Effect from 1th January,2008.The new tax system merges the "two kinds of tax",focuses on the demand of market system development and integration,and provides a transparent and fair tax system for all kinds of enterprises in China.This should be credited as a milestone in China tax system development. |
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| Keywords: | new tax law economic development new variable |
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