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企业所得税直接影响着企业的税后利润及其分配,涉及国家、企业和个人的利益分配关系,关系到经济与社会的稳定和发展。我国内外有别的企业所得税法的“两法”统一问题,引起诸多不同意见的激烈交锋。这场多元主体和利益的博弈,最终将以“两法”的统一而结束。但这种统一并不是简单的两税合并,而是对我国企业所得税制的改革和完善。合并应在税收公平的基本原则指导下,遵循税收的普适性和中立性、税收立法和执法公平、量能负担、差别课税、国民待遇等具体课税原则。
Enterprise income tax directly affects the after-tax profits of enterprises and their distribution, involving the distribution of interests among countries, enterprises and individuals, and concerns the stability and development of economy and society. The issue of the unification of the “two laws” of the separate EIT Law, both inside and outside of our country, has generated fierce clashes with many different opinions. This game of multiple subjects and interests will eventually come to an end by the unification of the “two laws.” However, this unification is not simply a merger of the two taxes, but a reform and improvement of the enterprise income tax system in our country. Under the guidance of the basic principle of tax fairness, the merger shall follow the general taxation principle of taxation, neutrality of taxation, fairness in taxation legislation and law enforcement, quantity and affordability, differential taxation and national treatment.