Corporate Income Tax Law

the resulting implementation of the new chinese corporate income tax law will be able to stimulate business r& d activities.

由此得出我国实行的新企业所得税法能激励企业R&D的假设。

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On the Realization of the Just Taxation Principle in the Corporate Income Tax Law of China

论我国企业所得税法税收公平原则之实现

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so study on the realization of just taxation principle in the corporate income tax law of china both have great theoretical and practical significance.

故无论是从理论意义上还是从实践层面上看，企业所得税法税收公平原则之实现都有很高的研究价值。

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in view of the new corporate income tax law and new accounting guidelines just released soon in our country. this paper introduces some methods that can be used in the new enterprise accounting principles.

鉴于新企业所得税法和新企业会计准则刚刚出台不久，本文给出了新企业会计准则下企业税收筹划的方法。

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On Problems Of Unifying Corporate Income Tax Law

统一企业所得税法的若干问题

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China has introduced the CFC rules in the article 45 of newly amended Corporate Income Tax Law.

我国新修订《企业所得税法》第四十五条中引进了受控外国公司税制，这是我国反避税立法的重大成就。

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tax reform affects every business, brings the new test to corporation. our country new corporate income tax law used the reference of international experience and made the significant adjustment to primary corporate income tax system and correlative policy.

税收改革影响到每一个企业，给企业带来了新的考验，我国新企业所得税法借鉴了国际经验，对原有的企业所得税制度和相关政策进行了重大调整。

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two new and highly important laws are expected to be adopted during the npc session, namely the property law and the corporate income tax law.

全国人代会届时将有两项重要法律通过表决。一项是物业法，另一项是公司所得税法。

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since the reform of the tax system in 1994, the tax legislation has increasingly enriched. and the standard of the legislature has improved continuously, particularly in the areas of corporate income tax law.

自1994年分税制改革开始，税法体系日益充实与丰富，立法水平不断提高，其中尤以企业所得税的立法发展进程最为引人注目。

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