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2007年,《企业所得税法》和《企业所得税法实施条例》颁布实施,这是一套既适合我国国情,又具有一定国际先进性的科学、规范的企业所得税法律制度,是加入WTO后新一轮税制改革的第一个标志性成果。亲近市场经济,增加国际因素,税制趋同化和加大国际竞争力是后WTO时代的我国税制改革应当遵循的基本方向。
In 2007, the “Enterprise Income Tax Law” and the “Implementation Regulation of the Enterprise Income Tax Law” were promulgated and implemented. This is a scientific and standardized enterprise income tax legal system that is not only suitable for China’s national conditions but also has certain international advanced features. It is a new one after China’s accession to the WTO The first landmark achievement of tax reform. Closely to the market economy, increasing international factors, taxation system convergence and increasing international competitiveness are the basic directions that China’s tax reform should follow in the post-WTO era.