内外资所得税合并对新疆地方财力的影响研究  

Research on Merger of foreign income tax of impact to the local financial in Xinjiang

作　　者：张斌[1] 

机构地区：[1]新疆财经学院财政系,新疆乌鲁木齐830012

出　　处：《乌鲁木齐职业大学学报》2006年第4期41-45,共5页Journal of Urumqi Vocational University

摘　　要：内外资所得税合并已成为了目前讨论的焦点。内外资所得税合并必然对地方财力,尤其是欠发达地区的地方财力产生一定的影响。本文系统地分析了内外资所得税合并后对新疆地方财力的影响,并提出了相应的对策思路。Merger of foreign income tax has become the focus of the discussion. It will be inevitable to impact a certain local financial ability, particularly in the less developed regions The text systematically analysis the local financial impact of Xinjiang because of the foreign income tax merger, and make the corresponding plans.

关 键 词：内外资所得税 地方财力 合并 

分 类 号：F812.7[经济管理—财政学]