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为什么设立企业所得税法?该法律都规定了什么?听律师讲解!
释义
1.《中华人民共和国企业所得税法》是为了使中国境内企业和其他取得收入的组织缴纳企业所得税制定的法律。
2.根据本法的规定:居民企业应当就其来源于中国境内、境外的所得缴纳企业所得税。企业所得税的税率为25%。
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更新时间:2025/2/24 4:12:38