企业所得税优惠的法律分析

发布时间：2018-05-24 21:52

本文选题：企业所得税优惠 + 法律制度　；参考：《吉林财经大学》2014年硕士论文

【摘要】：2007年3月16日，中华人民共和国第十届全国人大五次会议表决通过了《中华人民共和国企业所得税法》,结束了一直以来企业由于身份差异而适用不同所得税法的历史，使作为税法基本原则之一的税收公平原则得到了真正的贯彻，这标志着我国的企业所得税法已经进入了一个新的历史阶段。新颁布的《企业所得税法》制定了一系列旨在促进产业结构升级换代，促进区域经济和谐发展的税收优惠政策，大体形成了基于产业政策的企业所得税优惠制度，，同时明确辅以“税收优惠”一章，可见其对于企业所得税优惠的重视。然而，我们应清楚地看到，企业所得税税收优惠的法律制度还不够完善，还不可避免的存在一些问题或不足，因此迫切需要进一步进行改善。尤其是中国加入世界贸易组织后，国际和国内环境发生了很大的变化，如何在新形势下发挥企业所得税的作用就显得非常重要。在这种大环境下，对企业所得税税收优惠进行研究显然具有重要的理论和现实意义。本文从法律角度对我国企业所得税优惠方面的相关问题进行了阐述和探讨，可以说是对整个企业所得税法律制度研究的一个有机组成部分。全文共分为五个部分：第一部分表明了税收优惠的概念，明确了其法律界限，并且举例说明了税收优惠的主要类型及其效力第二部分对我国现行企业所得税优惠的法理基础进行了阐述，主要从企业所得税优惠的合理性以及公平性两方面进行分析第三部分将我国与其他发达国家的企业所得税优惠研究现状进行了阐述，同时对其相关有益做法进行了学习借鉴，总结出几点学习意见第四部分对我国现行企业所得税税收优惠存在的法律问题及滥用企业所得税优惠的负面影响进行了分析第五部分针对我国所得税优惠政策实施过程中存在的主要问题，归纳出完善企业所得税优惠政策的法律途径，明确了企业所得税优惠改革应遵循的原则，并且在实践基础上总结了相关完善建议本文力图从法理角度探讨企业所得税优惠方面的相关问题，以期可以对我国企业所得税优惠政策更好的实行和落实有所帮助
[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.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.22

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