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无论对大中型企业还是对小型企业,税法贯彻的精神或理念是鼓励发展、公平税负。但当前从税法遵从层面看,不同类型的企业适用不同的税种,从而面对不同的税制待遇,对个人独资企业、合伙企业等小企业来说有失公平。它会导致一些不良的财政和经济效应。本文针对这一状况进行研究,并提出在新《企业所得税法》下构建小企业所得税制度的设想。
Whether for large and medium-sized enterprises or small enterprises, the spirit or philosophy of the tax law is to encourage the development of a fair tax burden. However, judging from the current level of tax compliance, different types of enterprises apply different types of taxes, thus facing different tax treatments. This is unfair to individual enterprises such as sole proprietorships and partnerships. It can lead to some adverse financial and economic effects. This paper studies the situation and puts forward the idea of constructing a small enterprise income tax system under the new Enterprise Income Tax Law.