2008Journal of Beijing Institute of Economic ManagementRequires access

The Formula Change of Taxable Income and Its Effects

XI Wei-hua

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Abstract

The new Enterprise Income Taxi Law of PRC and its implementation regulations has clearly regulated the amount tax payments in detail and compared with the original law,the formula of tax collection has been changed greatly.It will ply some essential impact to the calculation of the amount of taxi payers.

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The new Enterprise Income Taxi Law of PRC and its implementation regulations has clearly regulated the amount tax payments in detail and compared with the original law,the formula of tax collection has been changed greatly.It will ply some essential impact to the calculation of the amount of taxi payers.

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Available abstract

The new Enterprise Income Taxi Law of PRC and its implementation regulations has clearly regulated the amount tax payments in detail and compared with the original law,the formula of tax collection has been changed greatly.It will ply some essential impact to the calculation of the amount of taxi payers.

Key concepts: Taxable income, Payment, Income tax, Business, International taxation, Tax law, Gross income, Accounting

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