有资料显示,所有市场经济国家都把所得税作为中央政府的收入,这不仅是因为所得税作为主体税种能够保证中央收入,更重要的是,所得税是最具有调控功能的税种,有利于中央政府对市场的宏观调控。《证券时报》近日对此作了报道。 中国将企业所得税按预算级次划分,不仅降低了中央财政的增收能力,而且地方政府因为本地利益的驱动对这些企业进行了更多 Statistics show that all market economy countries regard income tax as the revenue of the central government, not only because income tax can guarantee the central government income as the main taxes, but more importantly, the income tax is the most regulated tax which is conducive to the central government’s efforts on the market Macro-control. Securities Times recently made a report on this. China’s allocation of corporate income tax at the budget level not only reduced the central government’s revenue-generating capacity but also increased the number of these local governments driven by local interests