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社会主义市场经济条件下,所得税是实现经济资源合理配置的重要手段,其调节作用直观而有效。1994年实施的税制改革,统一了内资企业所得税,并对个人所得税采取了分类课征制度。近年来,随着企业制度改革和经济全球化的发展,地区间发展不平衡、社会贫富差距扩大的问题日益突出,再加上“入世”后需要面临一系列挑战,现行的所得税制度已经无法适应经济发展的要求,改革和完善我国现行所得税制度,具有重要的经济和社会意义。当前,关于统一内外资企业所得税的意见已被广泛接受。本文在遵循国际惯例与立足现实国情的基础上,对企业所得税的各税制要素进行分析,并对新的所得税制提出初步构想。
Under the condition of socialist market economy, income tax is an important means to realize the rational allocation of economic resources, and its adjustment function is intuitive and effective. The tax reform implemented in 1994 unified the income tax on domestic-funded enterprises and adopted a tax levy system on personal income tax. In recent years, with the reform of the enterprise system and the development of economic globalization, the unbalanced development between regions and the widening gap between the rich and the poor in the society have become increasingly prominent. Coupled with the challenges posed by the accession to WTO, the current income tax system has become impossible To meet the requirements of economic development, it is of great economic and social significance to reform and improve the current income tax system in our country. At present, the opinion on unifying the income tax of domestic and foreign-funded enterprises has been widely accepted. Based on the international practice and based on the actual conditions of our country, this article analyzes the various tax system elements of the enterprise income tax and puts forward the preliminary conception of the new income tax system.