论文部分内容阅读
我国从2008年起实施的《中华人民共和国企业所得税法》,改变了以独立经济核算作为企业所得税纳税人核定标准的做法,实行法人所得税制,从而使本已存在的所得税跨地区转移问题变得更加突出。本文对我国企业所得税跨地区转移和分配变迁过程及存在的主要问题进行了分析,就进一步完善跨地区所得税分配提出了切实可行的措施建议。
The “Enterprise Income Tax Law of the People’s Republic of China” implemented since 2008 has changed the practice of using independent economic accounting as the approved standard for taxpayers of enterprise income tax and implemented the corporate income tax system so as to make the existing cross-border transfer of income tax a problem More prominent. This paper analyzes the process of cross-regional transfer and distribution of corporate income tax and the main problems in our country, and puts forward some feasible suggestions on how to further improve the distribution of income tax across regions.