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这次研讨会收到论文二十余篇,和以往对比质量有所提高,资料论据比较充分,和当前税制改革结合较为紧密,讨论中大家也提出许多不同见解。成绩应该肯定,下足之处主要有: 一、会议还缺乏充分讨论,对当前税收的许多看法未能达成共识。如对企业取得股息并入所得额征税问题,有人认为这是经济性重复征税;有人却认为是税收管辖权的应有体现,不算重复征税。 二、国内外税收研究衔接不够紧密,仍然存在“两张皮”现象,如我国增值税专用发票的漏洞甚多,国际
The symposium received more than 20 essays and compared with the previous one, the quality of the comparative information has been raised, the data argument has been more fully substantiated, and the tax reform has been more closely integrated. Many different opinions have been raised during the discussion. Achievements should be affirmed, the following footprints are mainly: First, the meeting also lacks adequate discussion, many of the current tax revenue failed to reach a consensus. Some people think that this is an economic double taxation issue. For example, some people think that tax revenue should be due to tax revenue, and it is not a double taxation. Second, domestic and international tax research convergence is not close enough, there are still “two skins” phenomenon, such as China’s VAT invoices for many loopholes, International