内外资企业所得税制改革与企业发展  

The Reform of the Income Tax System for Domestic Enterprises and Foreign Capital Enterprises and the Development of the Enterprises

作　　者：莫鸿芳[1] 刘庭[1] 

机构地区：[1]中国科学技术大学管理学院,安徽合肥230026

出　　处：《安徽大学学报（哲学社会科学版）》2006年第2期128-131,共4页Journal of Anhui University(Philosophy and Social Sciences Edition)

摘　　要：差别性的内外资企业所得税制是顺应我国改革开放而设置的税制,它适应了一定时期经济与社会发展的需要。但是,随着经济的发展,这一税制的不适应性越来越突出,严重影响了税收功能的正常发挥,难以实现内外资企业的平等竞争。为适应我国市场经济进一步发展的客观要求,应尽快深化完善企业所得税制改革,统一内外资企业所得税以公平税负,促进内外资企业共同发展。Differentiated income tax system for domestic enterprises and foreign capital enterprises, set to comply with the reform and openness of China, has met the needs of economic and social development in a certain period of time. However, with the economic development of China, this income tax system is becoming increasingly improper, influencing normal taxation and fair competition between domestic enterprises and foreign capital enterprises. To adapt to the objective requirements of further development of China＇s market economy, we should deepen the reform of enterprise income tax system and unify the income tax for domestic enterprises and foreign capital enterprises to make taxation impartial and therefore promote the mutual development of domestic enterprises and foreign capital enterprises.

关 键 词：内资企业 外资企业 所得税 税负不公 税收优惠 

分 类 号：F810.424[经济管理—财政学]