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统一内外资企业所得税、规范对外资企业的税收优惠固然有助于推进内外资企业之间的公平竞争并完善税收优惠制度,但也将使新形势下如何维持企业法制竞争力的问题变得更加严峻。中国经济和社会发展的现实客观上需要对外资企业所得税作出特定安排以维续我国企业法制的竞争力。应当秉承平衡协调、综合调整的理念,将《企业所得税法》视为企业法制体系中的一个部分,加强其与金融法、财政法、土地法之间的功能组合,并在合理的范围内赋予地方政府独立的决策与执行权限,从而在公平与效率之间实现统筹兼顾。
Unification of income tax of domestic and foreign-funded enterprises and regulation of tax preference for foreign-funded enterprises will certainly help to promote fair competition between domestic and foreign-funded enterprises and perfect tax incentives, but will also make the issue of how to maintain the competitiveness of enterprises under the new situation even more severe. The reality of China’s economic and social development needs to make specific arrangements for income tax on foreign-funded enterprises objectively in order to maintain the competitiveness of China’s corporate legal system. Adhering to the concept of balance, coordination and comprehensive readjustment, the EIT Law should be regarded as a part of the corporate legal system and its functional combination with financial law, fiscal law and land law should be strengthened and given within a reasonable range Local government independent decision-making and implementation of authority, so as to achieve fair and efficient overall consideration.