论我国《企业所得税法》的完善

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1、目录目录引言........................................................................................................................................1第1章企业所得税法的概述................................................................................................21.1企业所得税法的含义和特征.............

2、.......................................................................21.1.1企业所得税法的含义......................................................................................21.1.2企业所得税法的内容特征..............................................................................21.2企业所得税法在我国

3、的发展演变............................................................................31.2.1概述..................................................................................................................31.2.2萌发期....................................................................

4、..........................................31.2.3分化转型期......................................................................................................31.2.4统一期..............................................................................................................4第2章我国

5、现行企业所得税法的实施现状及其存在问题................................................62.1我国《企业所得税法》的实施现状........................................................................62.1.1我国《企业所得税法》的创新价值体现......................................................62.1.2我国《企业所得税法》存在的问题........................

6、......................................92.2我国企业所得税法现存问题的法律分析..............................................................102.2.1立法方面........................................................................................................102.2.2执法方面.................................

7、.......................................................................132.2.3宣传方面........................................................................................................15第3章国外企业所得税法的比较与借鉴..........................................................................1

8、63.1概述..................................