| 新旧企业所得税制度差异及影响 |
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| 引用本文： | 周奇颖.新旧企业所得税制度差异及影响[J].吉林工程技术师范学院学报,2009,25(5):19-21. |
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| 作者姓名： | 周奇颖 |
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| 作者单位： | 吉林工程技术师范学院计划财务处,吉林长春,130052 |
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| 摘 要： | 本文从纳税人、纳税义务、收入等八个方面,阐述了新旧企业所得税的差异,并论述了新企业所得税制度的影响。
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| 关 键 词： | 新企业所得税制度 差异 影响 |
The Difference of New and Old Enterprise Income Tax System and Its Impact |
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| ZHOU Qi-ying.The Difference of New and Old Enterprise Income Tax System and Its Impact[J].Journal of Jilin Teachers Institute of Engineering and Technology(Natural Sciences Edition),2009,25(5):19-21. |
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| Authors: | ZHOU Qi-ying |
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| Institution: | Financial Department;Jilin Teachers Institute of Engineering and Technology;Changchun Jilin 130052;China |
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| Abstract: | This paper elaborated the difference of new and old enterprise income tax system from taxpayer,tax liability,income and other five aspects,and discussed the impact of the new system. |
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| Keywords: | new enterprise income tax system difference impact |
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