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党的十六届三中全会通过的《中共中央关于完善社会主义市场经济体制若干问题的决定》提出了下一步我国税制改革的基本原则和具体内容,其中,“统一各类企业的税收制度”是重要任务之一。为此,有关方面拟定了内外资企业所得税的合并方案(以下简称“两法合并”),并广泛征求各方面的意见。从反馈的意见来看,多数人都对“两法合并”给予积极的肯定,并希望能尽快实施,但也有人持不同的看法,
The “Decision of the CPC Central Committee on Several Issues Regarding the Perfection of the Socialist Market Economic System” passed by the Third Plenary Session of the 16th CPC Central Committee sets forth the basic principles and specific contents for the next step in our tax system reform. Among them, “unifying the taxation system for all kinds of enterprises” Is one of the important tasks. To this end, the parties concerned formulated a plan for the merger of income tax for domestic and foreign-funded enterprises (hereinafter referred to as the “merger of two laws”) and solicited opinions from all sectors. From the feedback opinion, most people positively affirm “the merger of the two laws” and hope to implement it as soon as possible. However, some people hold different opinions,