新舊企業(yè)所得稅法比較和納稅調(diào)整.pdf

1、063025226李兆嬰新舊企業(yè)所得稅法比較和納稅調(diào)整目錄摘要1ABSTRACT2導(dǎo)論3l新企業(yè)所得稅法出臺(tái)背景和特點(diǎn)511新企業(yè)所得稅出臺(tái)背景。512新企業(yè)所得稅法特點(diǎn)62新舊企業(yè)所得稅法重大差異比較和分析821納稅義務(wù)人822納稅義務(wù)ll23稅率1324應(yīng)納稅所得額1425收入總額和不征稅收入1526捐贈(zèng)支出1727稅收抵免1828減、免稅收入2l29稅率優(yōu)惠24210源泉扣稅26211特別納稅調(diào)整273新企業(yè)所得稅法對(duì)應(yīng)納稅所得額

2、和應(yīng)納所得稅的影響一294新企業(yè)所得稅法和新會(huì)計(jì)準(zhǔn)則的差異3041會(huì)計(jì)要素的差異比較和納稅調(diào)整3042存貨的差異比較和納稅調(diào)整3343長(zhǎng)期股權(quán)投資的差異比較和納稅調(diào)整3444同定資產(chǎn)的差異比較和納稅調(diào)整3745無(wú)形資產(chǎn)的差異比較和納稅調(diào)整405新企業(yè)所得稅法對(duì)企業(yè)納稅調(diào)整的影響。44結(jié)論一45參考文獻(xiàn)46致射48ABSTRACTTheLaw0fthePeople’sRepub“cofChinaonEnterpriselncomeTaxc

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4、comparedthematerialdifIferencebetweenthenewChinaAccountingStarndardandnewEntefprisetheadjustmentoftaxableIncomeTherefivepartofthisanicIeIncomeTaxLawandanaJyzedtheimpactonInpartone，thisanicleintroducedthebackgroundofente甲

5、riseIncometaxlawlegislation，oVerViewedthemoVementofente印riseIncometaxlawIegisIationandsummarizedthecharacteristicofthenewEnterpriseIncomeTaxLaw1nparttwo，thisarticIecomparedthematerialdif首。lenceoftaxpayers，協(xié)XobJigation，ta

6、x門lte，taxabIeIncome，income，donations，taxofbet，exemptedorreducedtax，preferentialtaxrate，taxwithheldandspecialtaxpaymentadjustmentunderoldandnewlncomeTaxLaw，somecasestudybeinginvolved1npartthree，theimpactontaxableincomeand

7、payabIetaxwasconcludedaccordingtotheanalysisinpantwoInpartfour，thisaniclecomparedthematerialdif佗renceofaccountingelement，lnVento拶，IongtemlequityinVestment，inVestmentproperty，fixassetsandintangibIeassets，somecasestudybein