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建立规范、统一的中华人民共和国企业所得税法,是完善我国企业所得税制的最终目的。在今年我国工商税制进行大幅度的结构性改革中,若干内资企业所得税已经合并,加上1991年颁布施行的外商投资企业和外国企业所得税法,标志着我国的企业所得税制改革已迈出了重要的步伐。为使我们今后企业所得税改革能进一步顺应市场经济的要求和向国际惯例靠拢,本文试图通过企业所得税的国际比较,并结合我国的实际情况谈些看法。
Establishing a standardized and unified Enterprise Income Tax Law of the People’s Republic of China is the ultimate goal of perfecting the enterprise income tax system in our country. In the drastic structural reform of China’s industrial and commercial tax system this year, the income tax on a number of domestic-funded enterprises has been consolidated. Coupled with the income tax laws on foreign-invested enterprises and foreign enterprises promulgated in 1991, the reform of the enterprise income tax system in our country has taken an important step pace of. In order to make our corporate income tax reform further conform to the requirements of the market economy and move closer to international conventions, this article tries to talk about the actual situation of our country by comparing with the international comparison of corporate income tax.