摘要
Abstract
This paper mainly researches the current enterprise income tax law from the three aspects. First, the paper summarizes the characteristics of the current enterprise income tax. Secondly, the paper analyzes the imple-mentation of the law in China, the problems and effects in the calculation of taxable amount, the preferential poli-cies and tax collection. Finally, in view of the problems about the existing enterprise income tax law, the paper puts forward some suggestions.关键词
企业所得税法/应纳税所得额/税收优惠/征收管理/问题/措施Key words
Enterprise Income Tax Law/The Amount of Taxable Income/Preferential Tax/Collection Man-agement/Problems/Measures分类
管理科学
