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“两税”并轨会给内资企业创造一个公平竞争的平台,从战略角度看,也可能带来一些新的发展机会“两税”并轨后内资企业仍可能面临不公平竞争总的来说,“两税”合并对内资企业具有积极的意义,从目前公开的讨论中所提到的未来“两税”并轨的趋势来看,多数内资企业将从这一税制改革中获益。“两税”并轨后,内资企业目前享受的优惠,如少数民族地区的优惠政策、集团公司汇总纳税制度等,预计将会得到保留,但外资企业也可能会在享受优惠的范围之内。而且,“两税”并轨后,在某些方面,内外资企业的不公平竞争仍然存在。
The integration of the “two taxes” will create a fair platform for domestic-funded enterprises. From a strategic point of view, it may also bring some new development opportunities. Domestic enterprises may still face unfair competition after the “two taxes” are merged. In general, The merger of the “two taxes” has positive significance for domestic-funded enterprises. According to the trend of “two taxes” in the future mentioned in the open discussion, most domestic-funded enterprises will benefit from this tax reform. After the “two taxes” are merged, the preferential treatment currently enjoyed by domestic-funded enterprises, such as the preferential policies in ethnic minority areas and the grouping and taxation system of the group companies, are expected to be retained, but foreign-funded enterprises may also enjoy preferential treatment. Moreover, after the merger of the “two taxes”, in some aspects, the unfair competition between domestic and foreign-funded enterprises still exists.