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两税合并背景及意义2007年3月16日第十届全国人民代表大会第五次会议通过了《中华人民共和国企业所得税法》,两税合并立法经过多年酝酿和反复讨论终于尘埃落定。
The Background and Significance of the Integration of the Two Taxes March 16, 2007 The Fifth Plenary Session of the Tenth National People’s Congress passed the “Enterprise Income Tax Law of the People’s Republic of China”. After two years of deliberation and repeated discussions, the two-tax merger legislation was finally settled.