【摘要】 随着人民币国际化进程的推进,企业与税务部门将面对更加不稳定的汇兑损益以及企业所得税款的波动。本文在定性分析的基础上,从总量与行业结构两方面实证检验了汇兑损益对企业所得税的影响。实证结论表明:汇兑损益与企业所得税之间呈显著的正相关关系,不同行业汇兑损益对其所得税的影响存在明显的行业特性,行业间的差异显著。为此,应从金融、税务以及企业等各方面入手,加强管理,防范外汇风险。更多还原

【Abstract】 With the promotion of the internationalization of RMB, foreign exchange gains and losses and enterprise income tax with which the enterprises and tax departments are faced become more unstable. On the basis of qualitative analysis, this paper empirically tests the influence of the exchange gains and losses on the enterprise income tax from the perspectives of the total and the industry structure. The empirical results show that there is a significant positive correlation between foreign exchange gains and losses and enterprise income tax. The influence of the foreign exchange gains and losses of an industry on the enterprise income tax is characterized by its industrial characteristics. The difference among the industries is significant. To this end, great efforts should be made to strengthen management from finance, tax,enterprises and other aspect to prevent the risk of foreign exchange.更多还原