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Jingdong book

《企业所得税法》实施问题研究:以北京为基础的实证分析

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《企业所得税法》实施问题研究:以北京为基础的实证分析

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《《企业所得税法》实施问题研究:以北京为基础的实证分析》以税收法治环境的完善作为主线,以《企业所得税法》各项制度的实施争议与解决作为基本框架,以北京税收法治建设在《企业所得税法》实施中所存在的不足与完善作为研究的落脚点,分别从总体影响评价和具体制度对首都税收法治影响两大部分进行研究。《《企业所得税法》实施问题研究:以北京为基础的实证分析》主要在税收法治理论、《企业所得税法》对企业发展、吸引外资、财政收入和产业结构等方面的影响、《企业所得税法》具有创新性的具体制度的实施中所存在的问题,从法学视野对首都税收法治环境进行全方位探讨,对各种实践经验进行研究,为在《企业所得税法》实施中的制度的完善提供思路,从而为我国应对《企业所得税法》的实施提供必要的理论支持和实践经验,
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《企业所得税法》的颁布与实施是我国迈向税收法治的重要体现,其实施过程又必将推动我国税收法治的实现。《《企业所得税法》实施问题研究:以北京为基础的实证分析》重点研究该法实施所面对的各种问题,考察该法各项创新制度在首都税收环境下的实施状况,分析由此引发的各种问题,以完善企业税收法治为目标,研究企业税收法治改进趋势。《《企业所得税法》实施问题研究:以北京为基础的实证分析》从北京这个特定的地区入手细致的研究法律的施行,也反映了对税法研究的一种务实态度,具有理论和实践上的意义。
Catalogue

导论
一、研究目的与意义
二、研究重点与难点
三、主要研究方法
四、学术价值与主要创新
第一章 税收法治的一般理论问题
一、税收法治的基础
二、税收法治的界定
三、《企业所得税法》的实施对税收法治实现的影响
第二章 《企业所得税法》实施的税收法治环境
一、我国税收环境对《企业所得税法》实施的影响——以北京为例
二、在当前税收环境下《企业所得税法》实施的制度障碍
三、应对《企业所得税法》实施的税收法治建设——以北京为例
第三章 《企业所得税法》实现的基本问题
一、企业所得税法实现的原则
二、《企业所得税法》实现的基本形式
三、《企业所得税法》实现的过程
四、《企业所得税法》的解释与其实现
五、《企业所得税法》的实施与其他法律、法规的衔接
第四章 《企业所得税法》实施的影响评价
一、对财政收入总体规模的影响
二、《企业所得税法》对内资企业发展的影响
三、对外商投资规模与结构的影响
四、对产业结构升级的影响
五、与开发区经济发展的影响
六、对社会文化事业发展的影响
第五章 纳税主体制度实施的主要争议与解决
一、纳税主体制度的创新
二、纳税主体制度实施中的主要争议
三、纳税主体制度实施争议的解决与首都税收法治的完善
第六章 征税客体认定的制度障碍与解决
一、征税客体制度的立法改进及其对首都税收法治环境的影响
二、征税客体制度实施中的主要争议
三、征税客体制度实施争议的解决与首都税收法治的应对
第七章 税收优惠制度的适用
一、《企业所得税法》中的税收优惠制度
二、企业所得税优惠执行过程中的若干问题
三、完善企业所得税优惠制度的思考
第八章 反避税制度及其首都税收法治基础
一、反避税制度的形成及其对首都税收法治的影响
二、反避税制度实施中的若干争议及其解决
三、反避税制度实施与首都税收法治建设的重点
第九章 企业所得税征管制度的实施与改革
一、企业所得税征管制度的重点
二、《企业所得税法》与《税收征收管理法》的衔接
三、税收征管制度施行实效分析——以北京市为例
四、税收征管制度实施中存在问题的解决
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