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为了加快本国经济的发展,促进产业结构合理化,发展对外经贸关系并吸引更多的外国资本和先进技术,1990年印度对其现行税制进行了重要改革。一、关于所得税的调整 1990年印度的财政法对现行的所得税法进行了重要修订。修订后的所得税法已在1990/91财政年度和1991/92财政年度内生效。首先,我们从所得税的税率看,印度在1990年对个人所得税和公司所得税率都做了较大的调整。
In order to speed up the development of its own economy, promote the rationalization of its industrial structure, develop its foreign economic and trade relations and attract more foreign capital and advanced technologies, in 1990 India conducted an important reform of its current taxation system. First, the adjustment of income tax 1990 India’s fiscal law on the current income tax law has been an important revision. The revised income tax law has been in force for the financial years 1990/91 and 1991/92. First, from the tax rate of income tax, India made great adjustments to both personal income tax and corporate income tax rate in 1990.