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企业所得税在整个税制中的重要地位,使企业所得税改革不仅仅是其本身的事情,而且还涉及与企业所得税相关的诸多方面关系的协调问题。不仅包括所得税制内部的协调,还包括所得税与流转税的协调,以及企业所得税改革与税收收入的协调、企业所得税改革与财政体制的协调等。这些协调处理的妥善与否,关系到企业所得税改革的成效。
The important status of the enterprise income tax in the whole tax system makes the reform of the enterprise income tax not only its own thing but also the coordination of many aspects related to the enterprise income tax. It not only includes the internal coordination of the income tax system, but also includes the coordination between income tax and turnover tax as well as the coordination between the enterprise income tax reform and tax revenue, the reform of the enterprise income tax and the coordination of the financial system. The proper handling of these coordination matters is related to the effectiveness of the enterprise income tax reform.