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自从1994年以来,我国的内资企业和外资企业分别实行两套不同的企业所得税,但是随着社会主义市场经济的不断完善,经济体制改革的深化,现行两套所得税税制的弊端日益显著。由于两套税制的优惠政策“内外有别”,税收负担“外轻内重”,难以体现市场公平竞争原则在税收上的运用,使得内资企业和外资企业之间在税收负担,收入增长速度,投资回报等方面都存在着较大的差异。因此,统一内外资企业所得税已势在必行。
Since 1994, two sets of different enterprise income tax have been introduced respectively by domestic-funded enterprises and foreign-funded enterprises in our country. However, with the continuous improvement of the socialist market economy and the deepening of the economic reform, the disadvantages of the current two income tax systems have become increasingly evident. Because of the preferential policies of “two sets of tax system”, “the difference between internal and external taxation” and the tax burden of “external light and internal weight”, it is difficult to reflect the principle of fair competition in the tax market so that the tax burden on domestic-funded enterprises and foreign-funded enterprises, Return on investment and so there is a big difference. Therefore, the reunification of domestic and foreign enterprise income tax is imperative.