论文部分内容阅读
据报道,财政部有关官员在公开场合已经透露了两税合并的框架:统一实行法人所得税制;基本工资实行税前据实扣除,不再实行计税工资的做法;统一税收优惠,形成以产业优惠为主、区域优惠为辅的税收优惠政策新格局;对高新技术企业,不论在什么地方,都实行15%的税率。西部地区继续实行15%的所得税区域优惠;统一税率,范围估计在25%-28%的区间内,该税率和周边国家的平均水平相比,属中等偏低。
According to reports, relevant officials of the Ministry of Finance have disclosed in public the framework for the merger of the two taxes: the unified implementation of the legal person’s income tax system; the implementation of the basic wage deduction before taxation and the cease of the implementation of tax payroll; Discount-based, supplemented by regional preferential tax policies a new pattern of high-tech enterprises, no matter where, have implemented a 15% tax rate. The western region will continue to implement the 15% regional tax on income tax. The uniform tax rate is estimated to range between 25% and 28%. This tax rate is moderately lower than the average level of neighboring countries.