摘要
新企业所得税法于2008年1月1日开始实施,"两税合一"是重大变化之一。此变化究竟会对我国经济发展产生何种影响?从"两税合一"的起源和历程入手,从宏观和微观两个方面对其可能带来的影响进行了探讨,并针对问题提出了建议。
The new Enterprise Income Tax Law has been implemented on January 1st, 2008.The combination of two kinds of Enterprise income taxes is one of the major changes. What impact may be bring to Cbina＇s economic development by this change？ The paper begins with the the origin and history of merger of two kinds of Enterprise income taxes and discusses its possible impact from the macro and micro aspects ,and then put forward proposals.
出处
《价值工程》
2009年第1期140-142,共3页
Value Engineering
关键词
“两税合一”
内资企业所得税
外资企业所得税
combination of two kinds of Enterprise income taxes
Domestic-funded enterprise income tax
foreign-fundedenterprise income tax
