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随着我国经济的发展,其情况、结构等都发生了很大的变化;以更好的满足我国新时期经济发展的需要,我国现行所得税“内、外资企业各执一法”的法律制度体系也须针对新的情况及时对其进行修订和完善。而对于今年3月在第十界全国人民代表大会第五次会议上高票通过的《中华人民共和国企业所得税法》,其标志着我国内外资企业将拥有更加公平的竞争环境,从而也促进我国经济发展走向更高层次。本文结合我国发展现状,从现行所得税法的不足之处出发,就企业所得税改革的意义,谈几点肤浅的认识。
As China’s economy develops, its conditions and structure have undergone tremendous changes. In order to better meet the needs of China’s economic development in the new era, the current income tax of our country and the law of “one law for both domestic and foreign-funded enterprises” The system should also be revised and improved in time according to the new situation. As for the “Law of the People’s Republic of China on Enterprise Income Tax” passed at the 5th session of the 10th NPC in March this year, it marks that both domestic and foreign-funded enterprises in our country will have a more fair competitive environment and thus promote the development of our country Economic development to a higher level. Based on the current situation of China’s development, this article starts from the shortcomings of the current income tax law and talks about the significance of the reform of enterprise income tax.