本文選題：企業(yè)所得稅優(yōu)惠 + 法律制度�。� 參考：《吉林財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：2007年3月16日，中華人民共和國(guó)第十屆全國(guó)人大五次會(huì)議表決通過(guò)了《中華人民共和國(guó)企業(yè)所得稅法》,結(jié)束了一直以來(lái)企業(yè)由于身份差異而適用不同所得稅法的歷史，使作為稅法基本原則之一的稅收公平原則得到了真正的貫徹，這標(biāo)志著我國(guó)的企業(yè)所得稅法已經(jīng)進(jìn)入了一個(gè)新的歷史階段。新頒布的《企業(yè)所得稅法》制定了一系列旨在促進(jìn)產(chǎn)業(yè)結(jié)構(gòu)升級(jí)換代，促進(jìn)區(qū)域經(jīng)濟(jì)和諧發(fā)展的稅收優(yōu)惠政策，大體形成了基于產(chǎn)業(yè)政策的企業(yè)所得稅優(yōu)惠制度，，同時(shí)明確輔以“稅收優(yōu)惠”一章，可見(jiàn)其對(duì)于企業(yè)所得稅優(yōu)惠的重視。然而，我們應(yīng)清楚地看到，企業(yè)所得稅稅收優(yōu)惠的法律制度還不夠完善，還不可避免的存在一些問(wèn)題或不足，因此迫切需要進(jìn)一步進(jìn)行改善。尤其是中國(guó)加入世界貿(mào)易組織后，國(guó)際和國(guó)內(nèi)環(huán)境發(fā)生了很大的變化，如何在新形勢(shì)下發(fā)揮企業(yè)所得稅的作用就顯得非常重要。在這種大環(huán)境下，對(duì)企業(yè)所得稅稅收優(yōu)惠進(jìn)行研究顯然具有重要的理論和現(xiàn)實(shí)意義。 本文從法律角度對(duì)我國(guó)企業(yè)所得稅優(yōu)惠方面的相關(guān)問(wèn)題進(jìn)行了闡述和探討，可以說(shuō)是對(duì)整個(gè)企業(yè)所得稅法律制度研究的一個(gè)有機(jī)組成部分。 全文共分為五個(gè)部分： 第一部分表明了稅收優(yōu)惠的概念，明確了其法律界限，并且舉例說(shuō)明了稅收優(yōu)惠的主要類型及其效力 第二部分對(duì)我國(guó)現(xiàn)行企業(yè)所得稅優(yōu)惠的法理基礎(chǔ)進(jìn)行了闡述，主要從企業(yè)所得稅優(yōu)惠的合理性以及公平性兩方面進(jìn)行分析 第三部分將我國(guó)與其他發(fā)達(dá)國(guó)家的企業(yè)所得稅優(yōu)惠研究現(xiàn)狀進(jìn)行了闡述，同時(shí)對(duì)其相關(guān)有益做法進(jìn)行了學(xué)習(xí)借鑒，總結(jié)出幾點(diǎn)學(xué)習(xí)意見(jiàn) 第四部分對(duì)我國(guó)現(xiàn)行企業(yè)所得稅稅收優(yōu)惠存在的法律問(wèn)題及濫用企業(yè)所得稅優(yōu)惠的負(fù)面影響進(jìn)行了分析 第五部分針對(duì)我國(guó)所得稅優(yōu)惠政策實(shí)施過(guò)程中存在的主要問(wèn)題，歸納出完善企業(yè)所得稅優(yōu)惠政策的法律途徑，明確了企業(yè)所得稅優(yōu)惠改革應(yīng)遵循的原則，并且在實(shí)踐基礎(chǔ)上總結(jié)了相關(guān)完善建議 本文力圖從法理角度探討企業(yè)所得稅優(yōu)惠方面的相關(guān)問(wèn)題，以期可以對(duì)我國(guó)企業(yè)所得稅優(yōu)惠政策更好的實(shí)行和落實(shí)有所幫助
[Abstract]:On March 16, 2007, the Fifth session of the Tenth National people's Congress of the people's Republic of China voted through the Enterprise income tax Law of the people's Republic of China, ending the long history of different income tax laws applied by enterprises because of their identity differences. As one of the basic principles of tax law, the principle of tax fairness has been truly implemented, which indicates that our country's enterprise income tax law has entered a new historical stage. The newly promulgated Enterprise income tax Law has formulated a series of preferential tax policies aimed at promoting the upgrading of the industrial structure and promoting the harmonious development of the regional economy. At the same time, it is clearly accompanied by the chapter of "tax preference", which shows that it attaches importance to the enterprise income tax preference. However, we should clearly see that the legal system of enterprise income tax preference is not perfect, and there are still some problems or deficiencies, so it is urgent to further improve. Especially after China's entry into WTO, great changes have taken place in the international and domestic environment. How to play the role of enterprise income tax in the new situation is very important. In this environment, it is of great theoretical and practical significance to study the tax preference of enterprise income tax. From the angle of law, this paper expounds and discusses the related problems of the preferential treatment of enterprise income tax in our country, which can be said to be an organic part of the study of the whole legal system of enterprise income tax. The full text is divided into five parts: The first part shows the concept of tax preference, clarifies its legal limits, and illustrates the main types of tax preferences and their effectiveness. The second part expounds the legal basis of the current enterprise income tax preference in China, mainly from the two aspects of rationality and fairness of the enterprise income tax preference. The third part expounds the present situation of the enterprise income tax preference research between China and other developed countries, and at the same time, makes a study on the relevant beneficial practices and summarizes some learning opinions. The fourth part analyzes the legal problems existing in the current enterprise income tax preference and the negative influence of the abuse of the enterprise income tax preference. In the fifth part, aiming at the main problems existing in the implementation of the preferential income tax policy in our country, the author summarizes the legal ways to perfect the preferential policies of enterprise income tax, and clarifies the principles that should be followed in the reform of the preferential policies of enterprise income tax. And on the basis of practice, it summarizes the relevant suggestions for perfection. This paper tries to probe into the related problems of the enterprise income tax preference from the angle of legal theory, in the hope that it can be helpful to the better implementation and implementation of the preferential enterprise income tax policy in our country.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：D922.22

【參考文獻(xiàn)】

相關(guān)期刊論文 前1條

1 李文宏;;現(xiàn)行企業(yè)所得稅優(yōu)惠政策評(píng)析[J];稅務(wù)與經(jīng)濟(jì);2007年02期

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