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自从党的十三大提出“平衡税负,鼓励竞争”的税制改革方针以来,各级税务部门和税收理论工作者都在探索改革现行企业所得税制的问题。最近,国家税务局推出了两个涉外企业所得税法合并的草案,在改革企业所得税制的道路上迈出了可喜的一步。然而,这一步没有从根本上触动现行企业所得税制存在的税法离不开财务制度的关键问题,反映出所得税制改革理论准备不充分。为了使我国企业所得税制的改革沿着一个正确的方向进行,必须从理论与实践的结合上弄清楚税法与财务制度的关系,从而指出一条企业所得税制改革的必走之路。本文就此问题作些探讨。
Since the 13th National Congress of the Communist Party of China put forward the tax reform principle of “balance tax burden and encourage competition”, the tax departments and tax theoreticians at all levels have been exploring the issue of reforming the current enterprise income tax system. Recently, the State Administration of Taxation introduced the draft of the merger of two foreign-related enterprise income tax laws and took a gratifying step toward the reform of the enterprise income tax system. However, this step does not fundamentally touch the existing tax law exists the tax system can not do without the key issues of the financial system, reflecting the income tax reform theory is not fully prepared. In order to make the reform of our country’s enterprise income tax system proceed in a correct direction, we must clarify the relationship between the tax law and the financial system from the combination of theory and practice, and point out the necessary road to the reform of the enterprise income tax system. This article on this issue for some discussion.