摘要
就纳税主体而言,目前我国税法规定,外资企业以法人作为企业所得税的纳税人,而国内企业以是否实行独立经济核算、是否营利并结合经营方式确定纳税人,纳税主体不明确。这导致企业所得税与个人所得税交叉混淆,存在双重征税,对非营利单位也没有明确规定,所以在改革完善所得税、统一内、外资企业所得税法时,应对企业所得税的纳税主体、两法合并后的名称做出缜密科学的界定。
Considering the subject to paying taxes, tax law of our country at present stipulates, that the overseas-funded enterprise regards legal person as the taxpayer of the corporate income tax, while domestic enterprise confirm to taxpayers, by implement independent business accounting and commercial combining type of operation which leads to the indeterminate subject to paying tax, the obscurity between corporate income tax and individual income tax, and double taxation, without stipulating clearly non-commercial unit, so in reform at perfecting income taxing, unitying domestic and overseas-funded enterprise income tax lawing, it is necessary to define the name of the subject to paying taxes after two laws amalgamate. This text has explained the main reason why it is named 'income tax law of legal person' on the base of several kinds of different views of this law's name in the introduction.
出处
《中南林学院学报》
CSCD
2004年第6期33-35,共3页
Journal of Central South Forestry University
关键词
企业所得税法
公司所得税法
法人所得税法
enterprise income tax law
company income tax law
income tax law of legal person
