| 《企业所得税法》实施中存在的问题与改进建议 |
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| 引用本文： | 李金荣,古建芹,王京梁,刘献灿. 《企业所得税法》实施中存在的问题与改进建议[J]. 涉外税务, 2010, 0(4) |
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| 作者姓名： | 李金荣 古建芹 王京梁 刘献灿 |
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| 作者单位： | 河北经贸大学财税学院; |
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| 摘 要： | 本文通过调研指出了《企业所得税法》在实施过程中存在的一些问题,并针对这些问题提出了加强企业所得税管理的建议。
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| 关 键 词： | 企业所得税 权责发生制 收付实现制 过渡期优惠 |
Issues in the Implementation of Enterprise Income Tax Law and Their Countermeasures |
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| Jinrong Li,Jianqin Gu,Jingliang Wang,Xiancan Liu. Issues in the Implementation of Enterprise Income Tax Law and Their Countermeasures[J]. International Taxation In China, 2010, 0(4) |
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| Authors: | Jinrong Li Jianqin Gu Jingliang Wang&Xiancan Liu |
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| Abstract: | This paper points out issues in the implementation of Enterprise Income Tax Law through a survey.Aiming at such issues,it also puts forward some suggestions to strengthen enterprise income tax administration. |
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| Keywords: | Enterprise income tax Accrual basis Cash basis Transitional preference |
| 本文献已被 CNKI 等数据库收录！ |
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