兩法合并對企業的影響分析

會計論文編號:KJ253  論文字數:14881,頁數:23

目    錄
摘    要 I
Abstract II
1兩法合并概述 1
1.1 兩法合并的原因 1
1.1.1中國自身條件的改善 1
1.1.2貫徹WTO的原則 1
1.1.3對外資的優惠政策帶來諸多問題 2
1.2 新企業所得稅制度的特點 2
1.2.1統一稅法并適用于所有內、外資企業 2
1.2.2統一企業所得稅的稅率 3
1.2.3統一和規范稅前扣除辦法和標準 3
1.2.4統一稅收優惠政策 3
2兩法合并對內資企業的影響分析 4
2.1 統一所得稅稅率所帶來的影響 4
2.1.1促進內資企業發展 4
2.1.2中小企業享受利益更大 4
2.1.3統一稅率對不同的行業影響不同 5
2.2 統一所得稅稅前扣除標準的影響 6
2.2.1擴大據實扣除范圍的影響 6
2.2.2提高扣除比例的影響 7
2.2.3業務招待費稅前扣除標準調整的影響 7
2.3 統一所得稅稅收優惠政策所帶來的影響 7
2.3.1使內、外資企業站在公平的競爭起跑線上 8
2.3.2促進經濟增長方式的轉變和經濟結構的調整 8
2.3.3有利于提高企業自主創新能力 8
3兩法合并對外資企業的影響分析 9
3.1統一所得稅稅率所帶來的影響 9
3.1.1舊稅法和新稅法在稅率上的比較 9
3.1.2統一稅率對外資企業的影響 9
3.2統一所得稅稅前扣除標準的影響 10
3.2.1工資薪金扣除的變化及影響 10
3.2.2職工福利費支出扣除的變化及影響 10
3.2.3業務招待費扣除的變化及影響 11
3.2.4廣告費和業務宣傳費扣除的變化及影響 11
3.2.5公益性捐贈支出扣除的變化及影響 11
3.3 統一所得稅稅收優惠政策所帶來的影響 12
3.3.1對外資流入總量的影響 12
3.3.2 對不同行業外資流入的影響 13
4企業應對新稅法的建議 14
4.1把握機遇，加快發展，提高企業自身競爭力 14
4.2加大力度對高科技、節能環保等項目的投資 14
4.3加強企業財務管理和稅收籌劃 14
4.4外資企業要用盡過渡條款的優惠政策及國產設備的最后優惠期 15
4.5外資企業要利用移轉定價策略進行母子公司之間交易的規劃 15
結   論 16
參 考 文 獻 17
致   謝 18

摘    要
 隨著我國社會主義市場體系的不斷完善，內外資企業分別實行兩套所得稅所帶來的負面效應日益凸現，統一內外資企業所得稅制度是我國稅制改革的必然。2008年正式實施的新企業所得稅法根據我國市場經濟發展的總體要求，在“簡稅制、寬稅基、低稅率、嚴征管”的原則基礎上，提出了“四個統一”：即內外資企業適用統一的企業所得稅法、統一并適當降低企業所得稅率、統一和規范稅前扣除辦法和標準、統一稅收優惠政策。本文重點分析了兩法合并對企業的影響，內資企業將和外資企業在相同的所得稅標準下公平競爭，使內資企業競爭力大大增強。兩法合并盡管會對我國FDI（外商直接投資）的總量有一定影響，但會提高引資質量，促進我國產業結構升級和科學技術進步。本文得出的結論是要客觀辨證地看待兩法合并，內資企業競爭力將大大增強，同時對外資企業也不會有太大影響，并于文章結尾提出了一些對企業應對政策變化的建議。
 
關鍵詞：兩法合并；稅收優惠；稅率；扣除標準
 
 
Analysis on Consolidation of the Two Taxes and Its Influence on Enterprises

Abstract
 As the continuous improvement of socialist market system in China, the negative effects brought by double standard based on different laws are increasingly obvious. Unifying the income tax system for foreign-funded enterprises in China is the inevitable tax reform. In 2008 the implementation of the new enterprise income tax law is in accordance with the overall requirements of market economy development. According to the principles of simple tax system, wide tax base, low tax rate and rude administration, the new tax law proposes the "four reunification", that is unify the enterprise income tax rates between domestic enterprises and foreign-invested enterprises, and unify and regulate on pre-payment tax reduction and preferential taxation policies. This article analyzes on consolidation of the two taxes with emphasis to the influence of enterprises. With the implementation of new tax law, the domestic capital enterprise and the overseas-funded enterprise under the same income tax standard to compete fairly so that the competitiveness of domestic enterprises will be greatly enhanced. Although the total FDI (foreign direct investment) will be affected to a certain extent by the consolidation of the two taxes, it will improve the quality of investment and promote the upgrading of industrial structure and the progression of science and technology. This paper concludes that the consolidation of the two taxes should be regarded dialectically and objectively. The competitiveness of domestic enterprises will be greatly enhanced, while foreign-funded enterprises will not have much impact. And at the end of the article, the author makes some recommendations about how enterprises should deal with the change of policy.
 
Key Words：Consolidation of the Two Taxes；Tax Preference；Tax Rate；Deduction Standard