国家税务局局长金鑫最近说,当前,税务部门要紧紧抓住有利时机,加快税制改革: 统一企业所得税。目前,国家、集体、私营三种不同所有制的企业执行不同的所得税条件,税率各不相同,税负不尽平等。这不利于公平竞争,要尽快制定统一的企业所得税条例,对各类企业一视同仁。同时必须下决心废除税前还贷,以形成企业在投资行为上的自我约束。规范个人所得税。目前,在个人所得税方面实际上存在着两个法,一是个人所得税法,一是个人收入调节税暂行条例。前者主要针对外籍人士,后者主要着眼于调节社会成员的收入悬殊。但这样做不很规范,应当积极研究使其统一起来。 Jin Xin, the director of the State Administration of Taxation, recently said that at present, the tax authorities must seize the opportunity to accelerate the reform of the tax system: Uniform corporate income tax. At present, the state, collective, and privately-owned enterprises with different ownership systems implement different income tax conditions, their tax rates are different, and their tax burdens are not equal. This is not conducive to fair competition. It is necessary to formulate a unified corporate income tax regulation as soon as possible and treat all types of enterprises equally. At the same time, it must make up its mind to abolish pre-tax repayment to form a self-discipline in the investment behavior of enterprises. Standardize personal income tax. At present, there are actually two laws on personal income tax. One is the personal income tax law and the other is the provisional regulation on personal income adjustment tax. The former focuses on expatriates, while the latter focuses on regulating income disparities among members of society. However, this is not very normative. It should be actively studied and unified.