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通过深入分析内外两套企业所得税制合并的必要性、可行性和紧迫性,本文认为:“两税合一”是为内外资企业打造一个公平竞争的平台,有助于提高内资企业的活力和竞争力,不仅不会影响外商投资者的积极性,反而有助于外资结构的优化;目前是“两税合一”的最好时机,为了提高改革的可行性,可以采取降低税率和设置过渡期等措施;我国已步入WTO规定的后过渡期,加之立法程序的制约,“两税合一”进程已刻不容缓,拖延不得。
Through in-depth analysis of the necessity, feasibility and urgency of the merger of the two sets of internal and external corporate income tax systems, this paper argues that “the integration of the two taxes” is a platform for domestic and foreign-funded enterprises to establish a fair competition and helps to boost the vitality of domestic-funded enterprises Competitiveness will not only affect the enthusiasm of foreign investors but will help to optimize the structure of foreign investment. At present, it is the best time for the “two taxes to be unified”. In order to improve the feasibility of the reform, tax reduction and transition period setting can be adopted And other measures; China has entered the post-WTO transitional period, coupled with legislative constraints, “two taxes” process has been urgent, not delay.