新企业所得税优惠政策分析.doc

摘要:税收优惠是指国家运用税收政策在税收法律、行政法规中规定对某一部分纳税人和课税对象给予减轻或免除税收负担的一种措施。根据国民经济和社会发展的需要，2008年1月1日实行的新《企业所得税法》对原税收优惠政策进行了适当调整：明确了产业政策导向为主，区域发展导向为辅的所得税优惠机制；明确企业所得税优惠政策的制定权。

　　　为了避免新企业所得税法施行后，对外资企业、小规模企业以及已经享受定期减免税优惠的企业造成过度影响，并保证企业所得税法的平稳过渡，国家出台了一系列过渡政策：继续执行西部大开发税收优惠政策、经济特区和上海浦东新区新设立高新技术企业实行过渡性税收优惠。

　　　新企业所得税法充分考虑了优惠政策与现行法律、政策的衔接，并采用了过渡措施，对我国经济发展以及内、外资企业产生重大影响。但要注意的是，税收优惠政策一直是我国税制体系的一把“双刃剑”，在达到特定政策目的同时，也增加了税法约束软化和非规范风险，以及腐败和寻租的可能。从这一角度看，新税收优惠政策还有需要进一步完善的地方。

关键词：税收优惠；变化；过渡

Abstract:Tax preferences indicate some measures to reduce or waive a tax burden by state tax policy on tax laws and administrative regulations in the provision of some taxpayers and tax targets. According to the needing of national economic and social development, January 1, 2008 implementing of the new "Enterprise Income Tax Law" to the original preferential tax policies for the appropriate adjustments: industrial policy-oriented mainly regional development-oriented mechanism, supplemented by the income tax concession and corporate income tax preferential policies for the development rights have been in focus.     In order to avoid excessive influence to foreign-funded enterprises, small-scale enterprises and enterprises which have been regularly enjoy preferential corporate tax relief by the implementing of the new Enterprise Income Tax Law and ensure a smooth transition, the state promulgated a series of transition policy: the western China Preferential tax policies for development, the special economic zones and Shanghai's Pudong New Area, the new high-tech enterprises, the establishment of transitional tax incentives continue.     The new Enterprise Income Tax Law had considered fully the preferential policy and the current law, the policy engagement, and used interim measures, impacts our country economic development, domestic and foreign-funded enterprises greatly. But it is must be paid attention to that the tax preference has always been a "the double-edged sword" to our country tax system. When the specific policy purpose is served, the tax law restraint conditioning and the non-standard risk and the possibility of corrupt is increased. On the point, the new tax law also needs further consummates.

Key Words：Tax preference；Changes；Transition

任何事物都是不断变化发展的，新企业所得税优惠政策必将随着宏观经济政策的变化而不断调整、补充，日趋完善。对企业所得税优惠政策进行分析，有利于深刻了解新税法，结合企业自身特点和企业优惠政策进行比较，尽量使自己向有利的条件靠拢，以便合理利用优惠政策。