论文部分内容阅读
我国现行的企业所得税按内资企业、外资企业分别立法,分别实行不同的税基、税率和税收优惠,内外资企业之间税负严重不平等。新《企业所得税法》的颁布,构建了我国统一、规范、公平的企业所得税制环境。本文介绍了新税法的主要内容,结合商业银行经营管理实际,就新税法对商业银行经营管理的影响进行了重点分析,并对商业银行如何贯彻执行新税法提出了建议。
The current enterprise income tax in our country is governed respectively by domestic-funded enterprises and foreign-funded enterprises under different tax bases, tax rates and preferential tax treatments. The tax burden between domestic and foreign-funded enterprises is seriously unequal. The promulgation of the new “Enterprise Income Tax Law” has established a unified, standardized and fair corporate income tax environment in our country. This paper introduces the main contents of the new tax law, and analyzes the impact of the new tax law on the operation and management of commercial banks, combining with the actual operation and management of commercial banks, and puts forward suggestions on how the commercial banks implement the new tax law.