英语翻译摘要：根据新的《中华人民共和国企业所得税法》和《实施条例》,指出在实际执行过程中在企业所得税税务征收管理、应纳税所得额计算、税收优惠政策等方面存在的问题,就如何

Question

英语翻译
摘 要：根据新的《中华人民共和国企业所得税法》和《实施条例》,指出在实际执行过程中在企业所得税税务征收管理、应纳税所得额计算、税收优惠政策等方面存在的问题,就如何进一步加强及完善所得税政策和管理,提出一些合理化建议.
〔关键词〕：
企业所得税；税收管理；所得税计算；税收优惠政策

Answer 1

Abstract:According to the new "The People's Republic of China Enterprise Income Tax Law" and "implementing regulations",pointing out that there are some prombles of the actual implementation process in the enterprise income tax collection and management of computing taxable income,tax incentives and other aspects ,make some reasonable suggestions on how to further strengthening and improving the income tax policy and administration.
Key Words:
Corporate income tax; tax administration; income tax calculation; tax incentives