摘要
随着社会主义市场经济体制的建立和经济全球化的发展 ,我国实行的内外有别的企业所得税制度既不利于企业间的公平竞争 ,又不利于现代企业制度的建立和规范。目前 ,关于统一内外资企业所得税的意见已被广泛接受 ,但在具体的改革方案上还存在一些不同的观点。本文在分析现行企业所得税制度存在的缺陷的基础上 ,提出了完善企业所得税制度的若干政策建议 。
With the setting-up of the socialist market economy system and development of the economic globalization, our current taxation ,which discriminates between internal and external enterprises , promotes neither fair competition among businesses nor the foundation and standardization of modern entreprise system .At present there are various views on the concrete reform plan though the proposal on unifying the taxation has been widely accepted . On the basis of analyzing the existing defects in taxation , suggestions for consummating the entreprise income tax system are put forward in this article , in the hope of accelerating the reform of taxation in our country.
出处
《中州大学学报》
2004年第2期24-26,共3页
Journal of Zhongzhou University
