| 新企业所得税法的税收管辖取向 |
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| 引用本文： | 刘佩兰,李胜良,尹韶铮.新企业所得税法的税收管辖取向[J].涉外税务,2007,234(12):24-27. |
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| 作者姓名： | 刘佩兰 李胜良 尹韶铮 |
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| 作者单位： | 河北省国际税收研究会,河北,石家庄,050011 |
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| 摘 要： | 本文主要阐述了新企业所得税法的税收管辖取向,探究其与国际税收协定的冲突和协调,并就新企业所得税法对税收管辖权的运用进行了分析。
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| 关 键 词： | 企业所得税 税收管辖权 汇总纳税 |
On the Orientation of Tax Jurisdiction in the 'New Enterprise Income Tax Law' |
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| Peilan Liu,Shengliang Li,Shaozheng Yin.On the Orientation of Tax Jurisdiction in the ''''New Enterprise Income Tax Law''''[J].International Taxation In China,2007,234(12):24-27. |
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| Authors: | Peilan Liu Shengliang Li Shaozheng Yin |
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| Abstract: | This paper mainly analyzes the orientation of tax jurisdiction in the 'New Enterprise Income Tax Law', its correspondence with and against international tax treaties. It also tentatively analyzes the exercise of tax jurisdiction of the 'New Enterprise Income Tax Law'. |
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| Keywords: | Enterprise income tax Tax jurisdiction Consolidated tax |
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