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《关于统一特区企业所得税计税标准的暂行规定》即将颁布施行。统一后的特区企业所得税计税标准,是以“减少税种、统一税基、公平税负、易于征管”为目标,将目前深圳经济特区并存的国营企业所得税、集体企业所得税、私营企业所得税、个体工商业户所得税、外商投资企业和外国企业所得税合并为一,在深圳特区已统一了企业所得税税率和优惠政策的基础上,规范各类经济性质企业应税所得额的计税标准,从而为特区不同经济性质的企业创造相同的税收外部条件,使企业在税基统一、税负均等的环境下公平竞争,以进一步促进特区经济的繁荣发展。
The “Provisional Regulations on the Unified Standard for Enterprise Income Taxation in the Special Zone” will be promulgated soon. The unified taxation system for corporate income tax in the SAR will be based on the objective of reducing taxes, uniform tax base, fair tax burden and easy collection and administration of tax. The current state-owned enterprise income tax, collective enterprise income tax, private enterprise income tax, Income tax of industrial and commercial households, foreign-invested enterprises and foreign enterprises income tax merged into one, the Shenzhen Special Economic Zone has unified the corporate income tax rates and preferential policies based on the standardization of taxable income of all types of enterprises taxable tax rates, which for the SAR different Economic-quality enterprises create the same external conditions for taxation, enabling them to compete fairly under the unified tax base and equal tax burden so as to further promote the economic prosperity of the SEZ.