| 完善企业所得税优惠政策问题研究报告 |
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| 引用本文： | 完善企业所得税优惠政策问题研究课题组,刘磊,魏志梅,周华伟,付瑜. 完善企业所得税优惠政策问题研究报告[J]. 税务研究, 2010, 0(2) |
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| 作者姓名： | 完善企业所得税优惠政策问题研究课题组 刘磊 魏志梅 周华伟 付瑜 |
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| 基金项目： | “企业所得税优惠政策问题研究”是2009年国家税务总局重点课题之一 |
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| 摘 要： | 本文运用部分省、市、区新《企业所得税法》(以下简称新税法)运行以来企业所得税优惠政策实施结果的具体数据,对现行企业所得税优惠政策的设计格局及实际运行中存在的问题进行了剖析,提出了今后进一步完善企业所得税优惠框架和具体政策的建议和设想。
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| 关 键 词： | 企业所得税 优惠政策 |
A Study on the Improvement of Preferential Policies on Enterprise Income Tax |
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| Research Team of the ProjectResearch on the Improvement of Preferential Policies on Enterprise Income Tax. A Study on the Improvement of Preferential Policies on Enterprise Income Tax[J]. Taxation Research, 2010, 0(2) |
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| Authors: | Research Team of the ProjectResearch on the Improvement of Preferential Policies on Enterprise Income Tax |
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| Abstract: | This paper analyzes the scheme of preferential policies on enterprise income tax and the existing problem of its actual operation by using specific data of some provinces, cities and districts in China that have been practicing it. Based on this analysis, the paper puts forward some policy considerations and recommendations on how to further improve the general framework and detailed scheme of enterprise income tax preferential policies. |
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| Keywords: | Enterprise Income Tax Preferential policies |
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