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企业所得税的分配问题是税收分配领域和分税制财政体制中的一个重要问题。我国目前的企业所得税分配政策仍存在一些问题。本文在考察德、日、美三国企业所得税分配问题的基础上,总结出四点经验启示,并从深化分税制、完善税收法治、调整现行分配办法、建立横向协调机制四方面提出了完善我国企业所得税分配政策的建议。
The distribution of enterprise income tax is an important issue in the field of tax distribution and the tax-sharing system. China’s current distribution of corporate income tax policy there are still some problems. Based on the investigation of the distribution of corporate income tax in Germany, Japan and the United States, this paper summarizes four enlightenments from the experience, and proposes four measures to improve our corporate income tax from the aspects of deepening the tax distribution system, perfecting the tax rule of law, adjusting the current distribution system and establishing a horizontal coordination mechanism. Proposal for distribution policy.