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Economic Management 2007年度注册会计师教材之《税法》 |
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2007年度税法科目考试大纲与2006年相比变化不大，主要修改内容有： 1. 消费税的征税范围由原来的11个税目增加为14个税目，部分税目的税率有所调整； 2. 城镇土地使用税出台了新的暂行条例，主要变化内容是扩大了纳税人的范围和单位定额的提高； 3. ... Tags : 税法 注册会计师 教材 , Posted on 2010-04-28 | |
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Nonfiction 中华人民共和国企业所得税法 |
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新企业所得税法最大的亮点之一是小型微利企业税负的大幅降低。过去，大多数微利企业要按２７％或３３％的税率交纳企业所得税；从２００８年１月１日起小型微利企业减按２０％的税率交纳企业所得税，比标准税率低５个百分点。 … ... Tags : 企业所得税 , Posted on 2010-04-28 | |
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Nonfiction 中华人民共和国个人所得税法 |
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中华人民共和国个人所得税法 Tags : 个人所得税法 , Posted on 2010-04-28 | |
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