《企业所得税法》随笔.docxVIP

《企业所得税法》阅读笔记

目录

一、总则....................................................3

1.1研究背景与意义.......................................4

1.2企业所得税法的立法宗旨...............................5

1.3企业所得税法的基本原则...............................6

二、纳税主体................................................7

2.1居民企业.............................................7

2.2非居民企业...........................................8

2.3扣缴义务人...........................................9

三、应纳税所得额的计算.....................................10

3.1收入总额............................................11

3.2不征税收入..........................................13

3.3免税收入............................................13

3.4营业收入............................................14

3.5利息收入............................................16

3.6租金收入............................................17

3.7特许权使用费收入....................................18

3.8财产转让所得........................................19

3.9纳税调整项目........................................21

3.10亏损弥补...........................................21

四、税收优惠政策...........................................22

4.1小型微利企业优惠....................................23

4.2高新技术企业优惠....................................24

4.3科技型中小企业优惠..................................26

4.4特定行业优惠........................................27

4.5特定区域优惠........................................29

4.6政府鼓励的投资项目优惠..............................30

五、源泉扣缴与特别纳税调整.................................31

5.1源泉扣缴的定义与范围................................33

5.2特别纳税调整的概念与目的............................34

5.3转让定价管理........................................35

5.4受控外国企业税务管理................................35

5.5防止资本弱化........................................37

六、企业所得税的征收与管理.................................38

6.1税务登记与纳税申报..................................39

6.2税款缴纳与退还......................................41

6.3税收征管体制........................................42

6.4税务检查与稽查..............................