取消税前还贷后的情形录庭，尚民，永强１９９４年的税制改革，对企业所得税做了较大调整，取消了税前还贷，内资企业统一实行３３％的所得税率，有利于公平税负，促进竞争并为会后内外所得税制的统一创造有利条件。但是，这将给一些税改前已进行技改，尤其是靠技改贷款来... Cancellation of pre-tax repayment of the case recorded the Chamber, Shang Min, Yongqiang tax reform in 1994, made a major adjustment of corporate income tax, canceled the pre-tax repayment, the unified implementation of domestic-funded enterprises 33% income tax rate is conducive to Fair tax burden, promote competition and create favorable conditions for the unification of the income tax system inside and outside the country after the meeting. However, this will give some technical reforms before the tax reform, especially by lending technical reforms to ...