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What Are The Characteristics Of Enterprise Income Tax?

2007/6/25 14:32:00 40637

Compared with other taxes, the corporate income tax has the following characteristics: first, the amount of tax is directly determined by the amount of income and the amount of income, rather than the turnover of goods or services.

Second, the object of corporate income tax is the real income of taxpayers. It is not easy to pfer tax burden, reflecting the burden of taxpayers, so it is generally classified as direct tax.

Third, corporate income tax is closely related to the financial accounting system of enterprises.

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