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十四届三中全会《决定》关于所得税的改革,明确提出了“统一企业所得税和个人所得税,规范税率,扩大税基”的总原则。根据这一原则,这次所得税改革总的讲,是把“唯成份论”的原有的国有企业所得税、集体企业所得税、私营企业所得税这“三姓”并存的企业所得税送进了历史博物馆,而以统一的内资企业所得税代之;把原有的个人所得税、个人收入调节税、个体工商户所得税三足鼎立式的个人所得税进行了归并,建立起了统一的个
The Third Plenary Session of the 14th Central Committee “decided” on the reform of the income tax and clearly put forward the general principle of “unifying the corporate income tax and personal income tax, standardizing the tax rate and expanding the tax base.” According to this principle, the reform of income tax generally refers to sending the corporate income tax of the existing “three surnames” of state-owned enterprise income tax, collective enterprise income tax and private enterprise income tax of the “only component theory” into the history museum, Instead of a unified domestic-funded enterprise income tax instead; the original personal income tax, personal income tax adjustment, individual business income tax tripartite confrontation personal income tax merged, established a unified