内资企业所得税

调整现行的内资企业所得税，实行中央和地方共享。

To adjust current national corporation tax , share it between center government and local government .

目前我国企业所得税制由内资企业所得税和外资企业所得税两套制度构成。

Nowadays china ′ s income taxes system consists of the income system of domestic enterprises and joint-ventures .

在具体实施步骤上，分为两步走，先后完成了外资企业所得税的统一和内资企业所得税的统一，彻底实现了个人所得征税制度的统一。

In the concrete implementation step , In specific implementation steps , divided into two paths , which completed the unification of the income tax and the unification of income tax for domestic enterprises .

企业所得税制先后经历了1983-1984年的利改税到1994年建立的统一的内资企业所得税两次大变革。

The system of enterprise income tax experienced two great reforms , which were the " tax payments instead of profit deliveries to the state " in 1983-1984 and the establishment of united state-owned enterprise income tax in 1994 ;

本文对这种情况下承租方（内资企业）所得税会计处理提出应注意的要点，以供实务工作者参考。

This paper provides a reference to the outlines that should be paid attention to in this special business for the accountants or auditors in practice ?

我国内资、外资企业所得税两税并存的局面持续了二十多年，这种局面一直维持到2006年。

The income taxation systems of domestic enterprises and foreign enterprises in China coexist for more than 20 years , which maintains up to 2006 .

分别统一了内资外资两套企业所得税，实现了一定程度的公平纳税；

It unified the income tax of domestic enterprises and foreign capital enterprises respectively , achieving fair tax burden to a certain extent .