内外资企业所得税合并问题探讨.doc
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内外资企业所得税合并问题探讨,本文共计16页，14320字论述详实摘要企业所得税是我国现行税制结构中的一个重要税种，企业所得税的建设也是我国完善和深化税制改革的重要组成部分。因此合并内外资企业所得税制，统一企业所得税法有着特别重要的意义：不仅关系到为企业间开展竞争创造公平税负、平等竞争的环境，而且是发展社会主义市场经济的...
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内外资企业所得税合并问题探讨
本文共计16页，14320字 论述详实
摘 要
企业所得税是我国现行税制结构中的一个重要税种，企业所得税的建设也是我国完善和深化税制改革的重要组成部分。因此合并内外资企业所得税制，统一企业所得税法有着特别重要的意义：不仅关系到为企业间开展竞争创造公平税负、平等竞争的环境，而且是发展社会主义市场经济的客观要求，影响到经济体制改革的进程和市场经济的发展。两税合并是一种制度创新，必将促进税制结构和经济结构的优化，从而为经济增长提供长久的推动力。统一企业所得税法的条件已经成熟，两税合并是大势所趋。
本文通过描述内、外资企业所得税的发展过程和两税并存现状与差异，分析了内外资企业所得税分制存在的问题，在此基础上借鉴国际发达和发展中国家成功的税制改革经验，总结国外的税制结构和所得税发展趋势，对存在的问题提出解决对策，探讨两税合并的方法和措施。
关键词：企业所得税,外资企业,税制改革
ABSTRACT
Business income tax is our existing tax structure of an important tax corporate income tax as well as the construction of China's tax system and deepening the reform is the important components. Therefore，the merger of the income tax system for domestic and foreign-funded enterprises， unified enterprise income tax law has a special significance ： It is not only related to enterprises to create competition among its fair share and equal competition environment，but also is the development of the socialist market economy and the objective requirements of the impact of the economic reform process and the establishment of a market economy. Two taxes merger is a consolidated tax system，it will promote the tax structure and the optimization of the economic structure，so as to provide long-term economic growing impetus. Unified enterprise income tax law is ripe，the merger of the two taxes is the general trend.
This paper describes the domestic and foreign enterprise income tax and the development of two tax differences coexist with the status ，analysis of the domestic and foreign enterprise income tax system at the issue and on this basis，following the international success of the developed and developing countries to reform the tax system experience， resolving the problem in the tax structure and income tax trends，giving the methods and measures of the merger of the two taxes.
Key words： Corporate income tax Foreign enterprise Tax Reform
部分参考文献
[9] 岳树民．中国税制优化的理论分析[M]．北京：中国人民大学出版社，2005.
[10] 梁蓓，罗勇翔．国际税收[M]．北京：对外经济贸易大学出版社，2004.
[11] 郝如玉．税收理论研究[M]．北京：经济科学出版社，2005.
[12] 王铁军，苑新丽．国际税收[M]．北京：经济科学出版社，2005.
[13] 樊明丽．税制优化研究[M]．北京：经济科学出版社，2006．
[14] 刘军．世界性税制改革理论与实践研究[M]．北京：中国人民大学出版社，2005
本文共计16页，14320字 论述详实
摘 要
企业所得税是我国现行税制结构中的一个重要税种，企业所得税的建设也是我国完善和深化税制改革的重要组成部分。因此合并内外资企业所得税制，统一企业所得税法有着特别重要的意义：不仅关系到为企业间开展竞争创造公平税负、平等竞争的环境，而且是发展社会主义市场经济的客观要求，影响到经济体制改革的进程和市场经济的发展。两税合并是一种制度创新，必将促进税制结构和经济结构的优化，从而为经济增长提供长久的推动力。统一企业所得税法的条件已经成熟，两税合并是大势所趋。
本文通过描述内、外资企业所得税的发展过程和两税并存现状与差异，分析了内外资企业所得税分制存在的问题，在此基础上借鉴国际发达和发展中国家成功的税制改革经验，总结国外的税制结构和所得税发展趋势，对存在的问题提出解决对策，探讨两税合并的方法和措施。
关键词：企业所得税,外资企业,税制改革
ABSTRACT
Business income tax is our existing tax structure of an important tax corporate income tax as well as the construction of China's tax system and deepening the reform is the important components. Therefore，the merger of the income tax system for domestic and foreign-funded enterprises， unified enterprise income tax law has a special significance ： It is not only related to enterprises to create competition among its fair share and equal competition environment，but also is the development of the socialist market economy and the objective requirements of the impact of the economic reform process and the establishment of a market economy. Two taxes merger is a consolidated tax system，it will promote the tax structure and the optimization of the economic structure，so as to provide long-term economic growing impetus. Unified enterprise income tax law is ripe，the merger of the two taxes is the general trend.
This paper describes the domestic and foreign enterprise income tax and the development of two tax differences coexist with the status ，analysis of the domestic and foreign enterprise income tax system at the issue and on this basis，following the international success of the developed and developing countries to reform the tax system experience， resolving the problem in the tax structure and income tax trends，giving the methods and measures of the merger of the two taxes.
Key words： Corporate income tax Foreign enterprise Tax Reform
部分参考文献
[9] 岳树民．中国税制优化的理论分析[M]．北京：中国人民大学出版社，2005.
[10] 梁蓓，罗勇翔．国际税收[M]．北京：对外经济贸易大学出版社，2004.
[11] 郝如玉．税收理论研究[M]．北京：经济科学出版社，2005.
[12] 王铁军，苑新丽．国际税收[M]．北京：经济科学出版社，2005.
[13] 樊明丽．税制优化研究[M]．北京：经济科学出版社，2006．
[14] 刘军．世界性税制改革理论与实践研究[M]．北京：中国人民大学出版社，2005
