浅析“两税合一”对我国行业发展的影响  

Simple analyzing "The Incorporation of Two Set of Corporation Income Tax System" on the impact of Chinese development of the industry

作　　者：唐思航[1] 

机构地区：[1]中共江苏省委党校,江苏南京210004

出　　处：《贵州商业高等专科学校学报》2008年第1期41-46,共6页Journal of Guizhou Commercial College

摘　　要："两税合一"结束了内外资企业长期以来在所得税上不公平的局面,实现了"两法合并"并降低了税率;同时,还完善了所得税法。这次税法改革中,"两税合一"对行业的影响尤为引人注目。根据"两税合一"的具体内容与行业现状,对"两税合一"如何影响我国行业发展作一个梳理与归纳。＂The Incorporation of Two Set of Corporation Income Tax System＂ not only within the end of the income tax on foreign - funded enterprises for a long time in unfair and realized a ＂merger of the two laws,＂ and reduce the rate, at the same time, ＂The Incorporation of two set of corporation Income Tax system also improve the income tax lan. This tax reform, ＂The Incorporation of Two Set of Corporation Income Tax System,＂ the impact of the industry is particularly noteworthy. According to the reality of The Incorporation of Two Set of Corporation Income Tax System＂ this paper attempts to use such information on ＂The Incorporation of Two Set of Corporation Income Tax System＂ can influence China＇ s development of the industry as a carding and summarized.

关 键 词：“两税合一” 行业发展 税收优惠 

分 类 号：F810.42[经济管理—财政学]