资源描述：
《新旧《企业所得税法》对比分析(内资企业)（）》由会员上传分享，免费在线阅读，更多相关内容在工程资料-天天文库。
1、新旧《企业所得税法》对比分析(内资企业)()InMarch16,2007FifthNationalPeople'sCongresspassedthe"People'sRepublicofChinaenterpriseincometaxlaw，z(hereinafterreferredtoasthe/zincometaxlaw，z),andfromJanuary1,2008onwards,withtheoriginal"People'sRepublicofChinaProvisionalRegulationsonenterpriseincometax，z(
2、hereinafterreferredtothez，InterimRegulations^),increase,reviseandimprovealotofcontent,foreaseofunderstandingandmaster,theincreaseofthecontentofinductiveanalysisareasfollows,forreferenceonly:I.taxpayers・1,theforeign-fundedenterprisesincludedinthecorporateincometaxtaxpayers・Inthene
3、wincometaxlaw,enterprisesthatpayincometaxaredividedintoresidententerprisesandnonresidententerprises・FoundedinChineseChineseterritoryinaccordancewithlawsandregulations,orinaccordancewithforeign(region)enterpriselawwasestablishedandtheactualmanagementinstitutionsintheterritoryofChi
4、na,asaresidententerprise:inaccordancewithforeign(regional)lawsandregulationsestablishedinChinawhoseactualmanagementorganiswithintheterritoryofChina,buttheyhavesetupinstitutionsorestablishmentswithintheterritoryofChina,orinstitutions,notsetupintheterritoryofChineseplace,butfromthe
5、Chinadomesticenterprises,fornonresidententerprises・Thisincludesbothdomesticandforeign-fundedenterprises・2,clearthescopeofenterpriseincometaxpayers,provides:individualproprietorshipenterprisesandpartnershipenterprisesarenotapplicabletothislaw.Two,thescopeoftaxableincome・Thescopeof
6、taxableincomeofnonresidententerprisesisdefined.Provisions:nonresidententerprisesthathavesetupinstitutionsorestablishmentsintheterritoryofChinese,sourceofitsinstitutions,placestogetChinaterritoryfrom,aswellasonChineseoverseasbutwiththeinstitutions,theincome,thepaymentofenterprisei
7、ncometax・NonresidententerpriseshavenotsetupinstitutionsorestablishmentsintheterritoryofChina,orhavinganestablishmentoraplacebutwiththeincomeobtainedbytheinstitutions,placesnoactualconnection,itssourceintheterritoryofChinapayenterpriseincometax・Thetaxableincomeshallbecalculatedint
8、hefollowingways:Thedividends,bonusesando
