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我国企业所得税综合了我国内资企业用的《中华人民共和国企业所得税法》和我国外资用的《中华共和国外商投资和外国企业所得税法》两大税法,我国企业所得税突破了我国对国有企业所得税不征收的原则,实现了我国企业所得税对其他企业所得税所征收的公平原则,有利于各个企业之间的竞争公平,有利于我国企业所得税税法的统一。
China’s corporate income tax combines the two major tax laws of the “PRC Enterprise Income Tax Law” used by domestic-funded enterprises in our country with the “Income Tax Law of the Republic of China on Foreign Investment and Foreign Enterprises” used by our country. Our country’s corporate income tax breaks through the non-collection of state-owned enterprise income tax in our country The principle of fairness that our enterprise income tax levies on other enterprises’ income tax is realized, the competition among all enterprises is conducive to fair competition, and the unification of corporate income tax law in our country is beneficial.