摘要
改革开放以来,为了适应经济体制改革和对外开放的需要,我国现行企业所得税采取按企业内外资性质分别立法,从而导致内外资税收负担差异较大,在一定程度上影响了内资企业的市场竞争力,造成了中央与地方之间财政分配和税收征管模式等方面的矛盾。新形势下,继续采用内外资企业不同的企业所得税制度,将不利于我国经济的进一步发展,当前要抓紧时机实现内外资企业所得税的并轨。
Since reform and opening up, our country has saparatly legislated for domestic companies and overseas- funded companies in order to meet the requirements of economic restructuring and opening up to the world. That has affected the market competitiveness of domestic companies and led to contradictions between central and local authorities in distribution and administration. In the new situation, we should combine domestic and overseas - funded companies income tax rates in order to level the playing field.
出处
《中共山西省委党校学报》
2007年第3期104-106,共3页
Journal of Shanxi Provincial Committee Party School of C.P.C
关键词
内外资企业
企业所得税
税负不公
domestic and overseas- funded companies
business income tax
be unfair in paying taxes
