CAJ | 학술논문

对公司等一般纳税人在缴纳所得税时汇总应税所得额、统一税率等问题，新企业所得税法化解了法人型公司跨地区纳税的弊端并优化了公司的治理结构。有效降低了控制权私利。相关的优惠政策利于公司管理创新和技术创新，增强企业竞争力和引导其承担社会责任。企业所得税法及相关法律法规的修改对会计处理有影响，而会计处理方式的不同，流转税的配套改革都会对应税所得额产生影响。因此，企业所得税是公司治理重要的外部法律制度之一，并且它与公司治理结构和企业会计准则之间有密切的关系，企业所得税制度的改革对公司的治理和会计制度的改进有积极意义。
대공사등일반납세인재격납소득세시회총응세소득액、통일세솔등문제，신기업소득세법화해료법인형공사과지구납세적폐단병우화료공사적치리결구。유효강저료공제권사리。상관적우혜정책리우공사관리창신화기술창신，증강기업경쟁력화인도기승담사회책임。기업소득세법급상관법율법규적수개대회계처리유영향，이회계처리방식적불동，류전세적배투개혁도회대응세소득액산생영향。인차，기업소득세시공사치리중요적외부법률제도지일，병차타여공사치리결구화기업회계준칙지간유밀절적관계，기업소득세제도적개혁대공사적치리화회계제도적개진유적겁의의。
According to the new Law on Corporate Income Tax, the taxable income will be counted and the tax rate will be unified when the general taxpayer such as companies pays taxes, which helps avoid the disadvantages arising from trans-regional tax payment, optimize corporate governance structure and reduce private benefits of control. The preferential policies can promote company management innovation and technical innovation, enhance the competitiveness of enterprises and urge them to take social responsi- bility. Law on enterprise income tax and relevant laws and regulations have great influences on accounting treatment which will in turn exert a great impact on taxable income. Therefore, law on enterprise income tax is one of the most important legal systems for corporate governance, and it's closely related to corpo- rate governance structure and enterprises accounting standards. The enterprise income tax reform is of great significance for the improvement of corporate governance and accounting system.