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第十届全国人大五次会议通过的《中华人民共和国企业所得税法》将我国已实施了15年的内资企业所得税率33%、外资企业所得税率为24%和15%的差别税率合并统一为25%,是适应我国经济发展和税收条件、环境的变化而实施的重大改革,不仅为企业创造了公平竞争的税收环境,对促进经济增长方式的转变和产业结构优化升级十分有利,而且对于提高利用外资的质量和水平,解决城乡之间、地区之间协调发展问题,缩小贫富差距、搞好社会救助和社会福利问题,实现社会公平将会起到重要的政策调剂作用。不仅具有经济意义,而且具有重要的政治意义。就钢铁工业来讲,两税合一,受益明显:
The “Enterprise Income Tax Law of the People’s Republic of China” passed by the Fifth Session of the Tenth NPC has consolidated 33% of the domestic-funded enterprise income tax rate of 15 years, 24% of the foreign-funded enterprise income tax rate and 15% % Is a major reform that has been implemented to meet the requirements of China’s economic development, tax conditions and the environment. It has not only created a fair and competitive taxation environment for enterprises, but also promoted the transformation of the mode of economic growth and the optimization and upgrading of the industrial structure. In addition, The quality and level of foreign investment will solve the problem of coordinated development between urban and rural areas and between regions, narrow the gap between the rich and poor, improve the social assistance and social welfare issues, and achieve social fairness will play an important role in policy adjustment. Not only economic but also of great political significance. In the case of the steel industry, the two taxes are one and the benefits are obvious: