2009•Nonferrous Metals Engineering & ResearchRequires access

Analysis on Law of New Enterprise Income Tax

Yu Meng

Abstract

As the first category of tax of direct tax in our country,the calculation of enterprise income tax is so complicated and the connotation is so rich.Presentation of new enterprise income tax has great effect on promoting development of enterprise and market economy.By comparison of new-old tax law,the paper analyzes the effect of enterprise taxation derived from enterprise income tax.

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Available abstract

Key concepts: Indirect tax, Double taxation, International taxation, State income tax, Business, Value-added tax, Income tax, Tax law