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我国建立统一的企业所得税制需研究的３个问题财政部税政司刘克崮司长日前强调，建立统一的企业所得税制度，尚需研究以下三个方面的问题：（１）统一税率。目前，中国内资企业适用３３％的比例税率，并对小规模企业暂设１８％和２７％两档照顾税率；外资企业适用３０％的...
The Three Problems to be Studied in Establishing a Unified Enterprise Income Tax System in China The Director of the Department of Taxation of the Ministry of Finance Liu Keping recently emphasized that the establishment of a unified enterprise income tax system still needs to study the following three issues: (1) The uniform tax rate. At present, the domestic-funded enterprises apply the proportional tax rate of 33%, and the small-scale enterprises temporarily set 18% and 27% of the two tranches of the tax rate; foreign-funded enterprises apply 30% of the ...