所得税改革对企业的影响

目       录

一、引言·····························································1

1、内资税法和外资税法差异较大，企业之间税负不平等·····················1

2、企业所得税优惠政策存在较大漏洞····································1

3、需针对性的进行完善税法············································1

4、所得税改革的指导思想··············································1

二、我国改革后的企业所得税的主要特点·································2

(一)确立了新的纳税人认定制度········································2

(二)确立了具有国际竞争力的税率制度··································3

(三)确立了科学规范的所得额核算制度··································3

(四)建立了以产业导向为主的普适性税收优惠制度························3

(五)建立了体系化和规范化的反避税制度································3

(六)建立了统一的企业所得税税收征管制度······························4

三、我国现行所得税对中国企业的影响···································4

（一）所得税改革对内资企业的影响·····································4

（二）所得税改革对外资企业的影响·····································5

（三）所得税改革特别关照小型微利企业·································6

（四）所得税改革对高新技术企业的影响································7

四、新所得税法实施后带来的问题和应对的措施··························8

（一）所得税改革后企业所遇问题和要做的准备··························8

1.内资企业面对的问题和应做的措施···································8

2.面对新税法，外资企业应考虑的问题··································8

3.小型微利企业发展应注意的问题·····································9

4.高新技术企业面临的问题···········································9

（二）税收征管应该注意的问题········································9

五、结论···························································10

参考文献···························································12

内 容 摘 要

以“内外资企业所得税并轨改革”为主旨的新《企业所得税法》有利于我国税制改革的进一步发展。对于内资企业而言，降低了所得税税率，消除了税收歧视，使之与外资企业享有相同的税收政策，减轻了税收负担，有利于其公平的参与市场竞争。给内资企业提供了更为广阔的发展空间。对于外资企业而言，虽然说相比以前的税率有所升高，但新税法规定的25%的税率在国际上仍然是适中偏低的水平，对我国吸收外资不会有较大影响，反而更加提高了外资质量。同时，以产业优惠为主、区域优惠为辅的税收优惠体系，有利于国家清理外资，推动经济的持续发展。对小型微利企业和高薪技术企业都有不同程度的优惠，对它们的发展都有一定的影响。但在现在的经济形式下，各类企业都应做出相对应的措施。

关键词：企业所得税；改革；内资企业；外资企业；影响