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2008年1月1日,新《企业所得税法》开始实施,新法在纳税主体制度、税率制度、税基制度、税收抵免制度、反避税制度、税收征管制度等方面进行了多项制度变革。本文认为,“两税”合并有利于完善我国所得税制度,有利于内外资企业公平税负、营造公平的竞争环境,符合国际税制改革的潮流。“两税”合并不是简单的一加一,而是对我国企业所得税制的改革和完善的过程。
On January 1, 2008, the new Enterprise Income Tax Law came into force. The new law has carried out a number of institutional changes in the taxpayer system, tax system, tax base system, tax credit system, anti-avoidance system and tax collection and administration system. This paper argues that the merger of the “two taxes” is conducive to improving the income tax system in our country, is conducive to the fair tax burden of domestic and foreign-funded enterprises, and creates a fair competitive environment, in line with the trend of international tax reform. The merger of “two taxes” is not a simple one plus one, but a process of reforming and perfecting the enterprise income tax system in our country.