內外資企業(yè)所得稅合并問題探討.doc
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內外資企業(yè)所得稅合并問題探討,本文共計16頁，14320字論述詳實摘要企業(yè)所得稅是我國現(xiàn)行稅制結構中的一個重要稅種，企業(yè)所得稅的建設也是我國完善和深化稅制改革的重要組成部分。因此合并內外資企業(yè)所得稅制，統(tǒng)一企業(yè)所得稅法有著特別重要的意義：不僅關系到為企業(yè)間開展競爭創(chuàng)造公平稅負、平等競爭的環(huán)境，而且是發(fā)展社會主義市場經濟的...
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內外資企業(yè)所得稅合并問題探討
本文共計16頁，14320字 論述詳實
摘 要
企業(yè)所得稅是我國現(xiàn)行稅制結構中的一個重要稅種，企業(yè)所得稅的建設也是我國完善和深化稅制改革的重要組成部分。因此合并內外資企業(yè)所得稅制，統(tǒng)一企業(yè)所得稅法有著特別重要的意義：不僅關系到為企業(yè)間開展競爭創(chuàng)造公平稅負、平等競爭的環(huán)境，而且是發(fā)展社會主義市場經濟的客觀要求，影響到經濟體制改革的進程和市場經濟的發(fā)展。兩稅合并是一種制度創(chuàng)新，必將促進稅制結構和經濟結構的優(yōu)化，從而為經濟增長提供長久的推動力。統(tǒng)一企業(yè)所得稅法的條件已經成熟，兩稅合并是大勢所趨。
本文通過描述內、外資企業(yè)所得稅的發(fā)展過程和兩稅并存現(xiàn)狀與差異，分析了內外資企業(yè)所得稅分制存在的問題，在此基礎上借鑒國際發(fā)達和發(fā)展中國家成功的稅制改革經驗，總結國外的稅制結構和所得稅發(fā)展趨勢，對存在的問題提出解決對策，探討兩稅合并的方法和措施。
關鍵詞：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
[9] 岳樹民．中國稅制優(yōu)化的理論分析[M]．北京：中國人民大學出版社，2005.
[10] 梁蓓，羅勇翔．國際稅收[M]．北京：對外經濟貿易大學出版社，2004.
[11] 郝如玉．稅收理論研究[M]．北京：經濟科學出版社，2005.
[12] 王鐵軍，苑新麗．國際稅收[M]．北京：經濟科學出版社，2005.
[13] 樊明麗．稅制優(yōu)化研究[M]．北京：經濟科學出版社，2006．
[14] 劉軍．世界性稅制改革理論與實踐研究[M]．北京：中國人民大學出版社，2005
本文共計16頁，14320字 論述詳實
摘 要
企業(yè)所得稅是我國現(xiàn)行稅制結構中的一個重要稅種，企業(yè)所得稅的建設也是我國完善和深化稅制改革的重要組成部分。因此合并內外資企業(yè)所得稅制，統(tǒng)一企業(yè)所得稅法有著特別重要的意義：不僅關系到為企業(yè)間開展競爭創(chuàng)造公平稅負、平等競爭的環(huán)境，而且是發(fā)展社會主義市場經濟的客觀要求，影響到經濟體制改革的進程和市場經濟的發(fā)展。兩稅合并是一種制度創(chuàng)新，必將促進稅制結構和經濟結構的優(yōu)化，從而為經濟增長提供長久的推動力。統(tǒng)一企業(yè)所得稅法的條件已經成熟，兩稅合并是大勢所趨。
本文通過描述內、外資企業(yè)所得稅的發(fā)展過程和兩稅并存現(xiàn)狀與差異，分析了內外資企業(yè)所得稅分制存在的問題，在此基礎上借鑒國際發(fā)達和發(fā)展中國家成功的稅制改革經驗，總結國外的稅制結構和所得稅發(fā)展趨勢，對存在的問題提出解決對策，探討兩稅合并的方法和措施。
關鍵詞：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
[9] 岳樹民．中國稅制優(yōu)化的理論分析[M]．北京：中國人民大學出版社，2005.
[10] 梁蓓，羅勇翔．國際稅收[M]．北京：對外經濟貿易大學出版社，2004.
[11] 郝如玉．稅收理論研究[M]．北京：經濟科學出版社，2005.
[12] 王鐵軍，苑新麗．國際稅收[M]．北京：經濟科學出版社，2005.
[13] 樊明麗．稅制優(yōu)化研究[M]．北京：經濟科學出版社，2006．
[14] 劉軍．世界性稅制改革理論與實踐研究[M]．北京：中國人民大學出版社，2005
