【正文】
,一份由華信學(xué)院保存,一份放入學(xué)生檔案。 2020年 5月 12日 2020年 6月 20日:在老師指導(dǎo)對初稿進(jìn)行補(bǔ)充修改,知道達(dá)到預(yù)定目標(biāo)時(shí)定稿并遞交畢業(yè)論文。 本文對新企業(yè)所得稅實(shí)施前后所得稅負(fù)方面進(jìn)行研究,數(shù)據(jù)搜集和整理工作量較大。 二,新稅法對 宜賓五糧液股份有限 公司的影響 五糧液股份有限公司作為我國重要的白酒企業(yè)之一,新企業(yè)所得稅對其影響也是很重要的,對它的稅負(fù)前后分析比較和行業(yè)競爭力的 比較,體現(xiàn)新企業(yè)所得稅對白酒上市公司的影響。 新企業(yè)所得稅實(shí)施主要標(biāo)志之一是兩稅合并。但隨著我國加入 WTO 后我國經(jīng)濟(jì)體制改革的進(jìn)一步深入,兩套所得稅制并存的許多缺陷逐漸暴露,對社會經(jīng) 濟(jì)發(fā)展產(chǎn)生了嚴(yán)重的影響,需要立即進(jìn)行全面的改革。s Congress fifth meeting adopted the PRC enterprise ine tax law, 6th December 2020, the state council issued the PRC enterprise ine tax law, regulations for the implementation of the provisions from January 1, 2020 start, a resident enterprise and nonresident enterprises were according to the new laws and regulations, and pay the enterprise ine tax. The new enterprise ine tax law and the implementing rules with the old tax law biggish difference, and will further enhance our tax transparency and stability, and to all enterprises in China with provide fair petition in the platform. Key word: new enterprise ine tax listed pany of ine tax