摘要
我国实施涉外企业所得税优惠制度历时 20余年,其间虽也进行过调整,然优惠的程度不但没有降低,且有提高之势。该优惠制度的积极作用自不待言,但过分的优惠已造成国家财政收入减少,且阻碍了内资企业的发展。本文试图对该优惠制度存在的问题及其负面作用进行分析,并提出改革的几点新设想。
The income tax preferential system for enterprises with foreign capital has been carried out for over twenty years in our country. Although some adjustments have been made, the preferential degree has not been decreased. It is needless to mention the its positive effect, but too much preference has resulted in the decrease of national financial income and hindered the development of the enterprises with sole internal capital. The wither of this paper tries to conduct some analyses into the existing problems and the negative effect of the system and puts forward some suggestions to reform the system.
出处
《财贸研究》
北大核心
2005年第1期112-115,共4页
Finance and Trade Research
