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随着社会主义市场经济制度的建立,我国经济发展状况和国际投资环境变化很大,特别是在加入世贸组织以后,WTO规则要求中国同世界各国,各地区之间实行经济开放。国外的商品、资金、劳动力、技术、信息等生产要素无限制的进入国内市场,经济全球化使国际市场和国内市场融为一体,这不仅给中国带来了机遇也带来了挑战。本文浅析了经济全球化背景下,我国企业所得税法的改革方向。
With the establishment of a socialist market economy, China’s economic development and international investment environment have changed greatly. Especially after its accession to the WTO, WTO rules require that China implement economic openness to all countries and regions in the world. The foreign, commodity, capital, labor, technology, information and other factors of production have unrestricted access to the domestic market. Economic globalization has brought the international market and the domestic market together. This not only brings opportunities and challenges to China. This article analyzes the direction of the reform of China’s enterprise income tax law under the background of economic globalization.