| 试论我国现行企业所得税制的完善 |
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| 引用本文： | 杜秋娟.试论我国现行企业所得税制的完善[J].吉林省经济管理干部学院学报,2004,18(3):47-49. |
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| 作者姓名： | 杜秋娟 |
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| 作者单位： | 上海市财经学校,上海,200433 |
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| 摘 要： | 我国现行的企业所得税制在具体实施中存在许多问题，如计税依据的确定与现行会计制度的规定存在差距．公益、救济性捐赠的扣除方法过于复杂，广告费的扣除标准不一有违公平原则，资产的税务处理在计算方法上、摊销年限上规定过于严格等，从而不利于企业生产经营的正常发展，应对这些问题在税收政策上进行适当调整。
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| 关 键 词： | 税制改革 企业所得税 计税依据 费用扣除 |
| 文章编号： | 1009-0657(2004)03-0047-03 |
| 修稿时间： | 2004年3月10日 |
About the Perfecting of the Present Enterprise Income Tax System |
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| Du Qiujuan.About the Perfecting of the Present Enterprise Income Tax System[J].Journal of Jilin Province Economic Management Cadre College,2004,18(3):47-49. |
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| Authors: | Du Qiujuan |
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| Abstract: | The present enterprise income tax system in our country has many problems inthe process of carrying out. For example, there exists some difference between the determining basis of calculating tax and present regulations of accounting system, the deducting methods of public welfare and relief endowment are too complicated, the deducting standards of advertising fees are not fixed, the regulations of assets tax handling in calculation methods and assessment years are too strict. These problems are not good for enterprises operation and development. We should adjust our tax policies to solve these problems. |
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| Keywords: | Tax system reform Enterprise income rax Basis of calculating tax Deduction of fees |
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