新旧企业所得税法的比较分析.doc

摘要:当前,我国经济社会情况发生了很大变化,社会主义市场经济体制初步建立。加入世贸组织后,国内市场对外资进一步开放,内资企业也逐渐融入世界经济体系之中,继续采取内资、外资企业不同税收政策,必将影响统一、规范、公平竞争的市场环境的建立。2008年1月1日起我国施行《中华人民共和国企业所得税法》、《中华人民共和国企业所得税法实施条例》（简称新税法），新税法适应了我国现阶段和中长期经济发展的内在需要，统一了内、外资企业所得税制度，它的实施将对我国经济发展产生深远、重大影响。本文就新企业所得税颁布的背景分析，新旧企业所得税税率、新旧企业所得税的税收优惠、新旧企业所得税的关联方及其交易的差异进行比较分析，并分析新企业所得税法的特点和影响，以供理论探讨和实务操作借鉴。内外资企业所得税合并，众盼已久，引人注目，改革进程影响到每一个企业。如何把握新的税制改革形势，掌握最新政策，规避税制改革给企业带来的影响，抓住契机推动企业的经济增长，是每一个企业都必须关注和思考的重大课题。

关键词：新企业所得税法；旧企业所得税法；比较分析

Abstract:Nowadays, our economic social circumstance has changed a lot; the socialist market economic system has been preliminarily established. Since joint WTO, domestic market is open more to foreign-owned enterprises, and domestic enterprises enter into the world economic system gradually. If we still adopt different tax policies for domestic and foreign-owned companies respectively, it should badly be affected by establishing a market circumstance with unified, normative and fair competition. Our country carried out《 The Income Tax Law of the People's Republic of China Enterprises》《The Income Tax Enforcement Regulations of the People's Republic of China Enterprises》(New Tax Law in short) since 1st,Jan, 2008. the New Tax Law gears to the interior needs of present stage and medium or long term development, it unify the income tax institution of both domestic and foreign-owned enterprises, the enforcement should make great and profound influence for our economic development. This article analyzes the publishing background of New Cooperate Income Tax, Then makes a comparative analysis of old new cooperate income tax rate, tax preference of old new cooperate income tax and the related parties and its transaction difference of old new cooperate income tax , as well as analyze the features and influences of new cooperate income tax in order to provide theory discussion and actual operation supporting. Combined the income tax of domestic and foreign-owned enterprises is longwaited and noticeable, each enterprise is affected by the reform process. It is an important issue for each enterprise concerning and thinking about that how to grasp new tax reform situation, grasp the latest policy, and get around the influence that the tax reform brought, catch chance to push enterprise economic increasing.

Key Words：Income tax law of new enterprise；Income tax law of old enterprise；Comparative analysis

新企业所得税法相对于旧企业所得税法来说，层次清晰、内容细致，税基比较宽，政策导向明确，反避税作用加强，注意了法律之间的衔接。新企业所得税适应了我国现阶段和中长期经济发展的内在需要，统一了内、外资企业所得税制度。内、外资企业所得税的统一，是我国新世纪税制改革中的一件大事，对我国经济的影响意义重大。新企业所得税法的的实施将有利于企业公平竞争，区域经济发展，经济结构的调整，经济增长方式的转变，增强企业的国际竞争力，规范市场经济秩序，进一步统一和规范税制，加强征管、降低成本、提高效益、优化服务。总而言之，对我国经济发展产生深远、重大影响。