从新税法入手，分析内、外资企业税制统一后，企业纳税调整及相应变化可能对净利润造成的影响。
Based on the new income tax law, the author gives an analysis of the tax restructuring and the corresponding changes which may impact on the net profit of the corporate.
我国现行房地产税收存在“费挤税”、税收在房地产业的分布结构不合理、税项设置欠科学、内外资房地产企业税制不统一等问题。
In real estate there are problems such as charges replacing taxes, unreasonable tax structure, incomplete tax items and non-unified tax systems between foreign and domestic real estate enterprises.
其中一个原因是许多公司对于一个有着高税率的复杂征税制度并不在乎，尽管它们的主张恰恰相反，通常是因为很少有大公司的纳税额会接近利润35%的最高联邦企业税率。
One reason is that many corporations, despite claims to the contrary, don’t mind a complex tax code with a high statutory rate — often because few large companies pay anything close to 35 percent.
真正症结在于全球化将现行的跨国企业征税制度变得非常陈旧。
The real problem is that globalisation has rendered the current system of taxing multinationals archaic.
这次他推出的直接纳税制，有希望降低企业的税率，从33%降低到30%。
With his Direct Taxes Code legislation, Singh hopes to cut the corporate rate to 30 percent from 33 percent.
统一内外资企业所得税制度。
The income tax systems for domestic and overseas-funded enterprises were unified.
他呼吁制定一种不会导致工作岗位移至海外，为企业降低税率并在美国创造就业的税制。
He called for a tax system that does not result in the movement of jobs overseas, and one that lowers tax rates for businesses that create jobs in the United States.
因此，我国现行税制应在增值税、消费税、企业所得税以及农业税等方面作出适当调整。
Therefore, added-value tax, consumption tax, business income tax and agricultural tax in our current tax system should be adjusted.
实行新的税制和财政体制要注意处理好与地方、企业、物价的关系问题。
The relations among local regions, enterprises and prices should be well handled in the practice of the new tax and financial systems.
由于东南亚各国之间及与我国之间税制方面存在差异，给跨国企业进行纳税筹划留有很大的空间。
Due to the differences of tax system between countries in southeast Asia and China, there leaves plenty of space for tax-planning in multinational firm.
我国现行税制下，企业纳税的会计核算可归纳为四种情形。
Under the current tax system in China, there are four kinds of business accounting on business tax payment.
我国现行企业所得税制存在不少问题及缺陷。
There are quite many problems and defects in China's enterprise income taxation system.
经历两次大变革后，企业所得税制与会计制度差距拉大，增加了税款计算与征收的难度。
After the two reforms, the distance had been enlarged between the system of enterprise income tax and the accounting structure, which strengthened the difficulty of tax's calculation and collection.
最后是房地产税制的其他问题，如重叠税种、缺位税种和房地产企业税负偏重等。
The last, the system of real estate tax is handicapped exist other problems, for example, tax overlap and tax deficiency.
但是绝大多数的复杂性是由美国企业与公民在其境外收入征税制度与其他多数国家适用范围之间的分歧造成的。
But much of that complexity is caused by the divergence between America's system of taxing its firms (and citizens) on their worldwide income and the territorial system used by most other countries.
而现行增值税制的运行不力，又给企业本不灵活的资金周转带来了新的障碍。
However, current added value tax doesn't function effectively and it also brings inflexible turnover of business fund some new difficulties.
本文通过分析在现行税制下企业重组的税收政策，提出了完善现行税制及税收政策的建议。
With an analysis of the tax policy practiced during the enterprise reshuffle under China's current tax system, this thesis tables some proposals in regard to the current tax system and policy.
但是由于企业利润的课税制度和破产惩罚的客观存在，MM理论并不完美。
However, because the tax system and the bankruptcy punishment objectively exist, MM theory is not perfect.
通过一年多的实际运行，新企业所得税制度所存在的不足，也逐渐显现出来了。
Through more than one year of actual operation, the weaknesses of the new enterprise income tax system were gradually appear.
由于我国的税制结构的特殊性，企业所得税是企业的最主要税负之一。
Because a particularity of Chinese tax system, enterprise income tax is one of the most main burdens of corporations.
为此我国调整了关于转让定价的反避税税制，新的税收法规对关联企业间的转让定价活动提出了更完善更具体的要求。
Thus China adjusted the tax system of transfer pricing. The new tax law has more detail and strict requirement to transfer pricing among enterprises.
对企业征税的多寡税负水平的高低都是通过税制加以确定，税收政策作用的发挥也是通过具体税制的实施来实现的。
Amount of Corporate tax, as well as the role of tax policy is depended on tax system. Corporate tax system decides the effect of tax on corporate.
企业可以采用通过合理选择会计政策进行税收筹划，也可以通过利用税收优惠进行税收筹划，还可以通过利用现有税制，设计最低税负纳税方案。
They can choose reasonable accounting policies and utilize tax preferential policy and make use of different tax systems to design the lowest tax burden.
在新的税制中以往对外资企业的优惠政策仍然保留。
Former preferential policies on income tax for foreign-funded enterprises remains unchanged under the new tax system.
在新的税制中以往对外资企业的优惠政策仍然保留。
Former preferential policies on income tax for foreign-funded enterprises remains unchanged under the new tax system.
应用推荐