內(nèi)外資企業(yè)所得稅合并問(wèn)題探討.doc
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內(nèi)外資企業(yè)所得稅合并問(wèn)題探討,本文共計(jì)16頁(yè)，14320字論述詳實(shí)摘要企業(yè)所得稅是我國(guó)現(xiàn)行稅制結(jié)構(gòu)中的一個(gè)重要稅種，企業(yè)所得稅的建設(shè)也是我國(guó)完善和深化稅制改革的重要組成部分。因此合并內(nèi)外資企業(yè)所得稅制，統(tǒng)一企業(yè)所得稅法有著特別重要的意義：不僅關(guān)系到為企業(yè)間開展競(jìng)爭(zhēng)創(chuàng)造公平稅負(fù)、平等競(jìng)爭(zhēng)的環(huán)境，而且是發(fā)展社會(huì)主義市場(chǎng)經(jīng)濟(jì)的...
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內(nèi)外資企業(yè)所得稅合并問(wèn)題探討
本文共計(jì)16頁(yè)，14320字 論述詳實(shí)
摘 要
企業(yè)所得稅是我國(guó)現(xiàn)行稅制結(jié)構(gòu)中的一個(gè)重要稅種，企業(yè)所得稅的建設(shè)也是我國(guó)完善和深化稅制改革的重要組成部分。因此合并內(nèi)外資企業(yè)所得稅制，統(tǒng)一企業(yè)所得稅法有著特別重要的意義：不僅關(guān)系到為企業(yè)間開展競(jìng)爭(zhēng)創(chuàng)造公平稅負(fù)、平等競(jìng)爭(zhēng)的環(huán)境，而且是發(fā)展社會(huì)主義市場(chǎng)經(jīng)濟(jì)的客觀要求，影響到經(jīng)濟(jì)體制改革的進(jìn)程和市場(chǎng)經(jīng)濟(jì)的發(fā)展。兩稅合并是一種制度創(chuàng)新，必將促進(jìn)稅制結(jié)構(gòu)和經(jīng)濟(jì)結(jié)構(gòu)的優(yōu)化，從而為經(jīng)濟(jì)增長(zhǎng)提供長(zhǎng)久的推動(dòng)力。統(tǒng)一企業(yè)所得稅法的條件已經(jīng)成熟，兩稅合并是大勢(shì)所趨。
本文通過(guò)描述內(nèi)、外資企業(yè)所得稅的發(fā)展過(guò)程和兩稅并存現(xiàn)狀與差異，分析了內(nèi)外資企業(yè)所得稅分制存在的問(wèn)題，在此基礎(chǔ)上借鑒國(guó)際發(fā)達(dá)和發(fā)展中國(guó)家成功的稅制改革經(jīng)驗(yàn)，總結(jié)國(guó)外的稅制結(jié)構(gòu)和所得稅發(fā)展趨勢(shì)，對(duì)存在的問(wèn)題提出解決對(duì)策，探討兩稅合并的方法和措施。
關(guān)鍵詞：企業(yè)所得稅,外資企業(yè),稅制改革
ABSTRACT
Business income tax is our existing tax structure of an important tax corporate income tax as well as the construction of China's tax system and deepening the reform is the important components. Therefore，the merger of the income tax system for domestic and foreign-funded enterprises， unified enterprise income tax law has a special significance ： It is not only related to enterprises to create competition among its fair share and equal competition environment，but also is the development of the socialist market economy and the objective requirements of the impact of the economic reform process and the establishment of a market economy. Two taxes merger is a consolidated tax system，it will promote the tax structure and the optimization of the economic structure，so as to provide long-term economic growing impetus. Unified enterprise income tax law is ripe，the merger of the two taxes is the general trend.
This paper describes the domestic and foreign enterprise income tax and the development of two tax differences coexist with the status ，analysis of the domestic and foreign enterprise income tax system at the issue and on this basis，following the international success of the developed and developing countries to reform the tax system experience， resolving the problem in the tax structure and income tax trends，giving the methods and measures of the merger of the two taxes.
Key words： Corporate income tax Foreign enterprise Tax Reform
部分參考文獻(xiàn)
[9] 岳樹民．中國(guó)稅制優(yōu)化的理論分析[M]．北京：中國(guó)人民大學(xué)出版社，2005.
[10] 梁蓓，羅勇翔．國(guó)際稅收[M]．北京：對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)出版社，2004.
[11] 郝如玉．稅收理論研究[M]．北京：經(jīng)濟(jì)科學(xué)出版社，2005.
[12] 王鐵軍，苑新麗．國(guó)際稅收[M]．北京：經(jīng)濟(jì)科學(xué)出版社，2005.
[13] 樊明麗．稅制優(yōu)化研究[M]．北京：經(jīng)濟(jì)科學(xué)出版社，2006．
[14] 劉軍．世界性稅制改革理論與實(shí)踐研究[M]．北京：中國(guó)人民大學(xué)出版社，2005
本文共計(jì)16頁(yè)，14320字 論述詳實(shí)
摘 要
企業(yè)所得稅是我國(guó)現(xiàn)行稅制結(jié)構(gòu)中的一個(gè)重要稅種，企業(yè)所得稅的建設(shè)也是我國(guó)完善和深化稅制改革的重要組成部分。因此合并內(nèi)外資企業(yè)所得稅制，統(tǒng)一企業(yè)所得稅法有著特別重要的意義：不僅關(guān)系到為企業(yè)間開展競(jìng)爭(zhēng)創(chuàng)造公平稅負(fù)、平等競(jìng)爭(zhēng)的環(huán)境，而且是發(fā)展社會(huì)主義市場(chǎng)經(jīng)濟(jì)的客觀要求，影響到經(jīng)濟(jì)體制改革的進(jìn)程和市場(chǎng)經(jīng)濟(jì)的發(fā)展。兩稅合并是一種制度創(chuàng)新，必將促進(jìn)稅制結(jié)構(gòu)和經(jīng)濟(jì)結(jié)構(gòu)的優(yōu)化，從而為經(jīng)濟(jì)增長(zhǎng)提供長(zhǎng)久的推動(dòng)力。統(tǒng)一企業(yè)所得稅法的條件已經(jīng)成熟，兩稅合并是大勢(shì)所趨。
本文通過(guò)描述內(nèi)、外資企業(yè)所得稅的發(fā)展過(guò)程和兩稅并存現(xiàn)狀與差異，分析了內(nèi)外資企業(yè)所得稅分制存在的問(wèn)題，在此基礎(chǔ)上借鑒國(guó)際發(fā)達(dá)和發(fā)展中國(guó)家成功的稅制改革經(jīng)驗(yàn)，總結(jié)國(guó)外的稅制結(jié)構(gòu)和所得稅發(fā)展趨勢(shì)，對(duì)存在的問(wèn)題提出解決對(duì)策，探討兩稅合并的方法和措施。
關(guān)鍵詞：企業(yè)所得稅,外資企業(yè),稅制改革
ABSTRACT
Business income tax is our existing tax structure of an important tax corporate income tax as well as the construction of China's tax system and deepening the reform is the important components. Therefore，the merger of the income tax system for domestic and foreign-funded enterprises， unified enterprise income tax law has a special significance ： It is not only related to enterprises to create competition among its fair share and equal competition environment，but also is the development of the socialist market economy and the objective requirements of the impact of the economic reform process and the establishment of a market economy. Two taxes merger is a consolidated tax system，it will promote the tax structure and the optimization of the economic structure，so as to provide long-term economic growing impetus. Unified enterprise income tax law is ripe，the merger of the two taxes is the general trend.
This paper describes the domestic and foreign enterprise income tax and the development of two tax differences coexist with the status ，analysis of the domestic and foreign enterprise income tax system at the issue and on this basis，following the international success of the developed and developing countries to reform the tax system experience， resolving the problem in the tax structure and income tax trends，giving the methods and measures of the merger of the two taxes.
Key words： Corporate income tax Foreign enterprise Tax Reform
部分參考文獻(xiàn)
[9] 岳樹民．中國(guó)稅制優(yōu)化的理論分析[M]．北京：中國(guó)人民大學(xué)出版社，2005.
[10] 梁蓓，羅勇翔．國(guó)際稅收[M]．北京：對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)出版社，2004.
[11] 郝如玉．稅收理論研究[M]．北京：經(jīng)濟(jì)科學(xué)出版社，2005.
[12] 王鐵軍，苑新麗．國(guó)際稅收[M]．北京：經(jīng)濟(jì)科學(xué)出版社，2005.
[13] 樊明麗．稅制優(yōu)化研究[M]．北京：經(jīng)濟(jì)科學(xué)出版社，2006．
[14] 劉軍．世界性稅制改革理論與實(shí)踐研究[M]．北京：中國(guó)人民大學(xué)出版社，2005
