加强国企竞争力的税制分析  

Analyes on Taxation to Enhance the Competitiveness of SOE.

作　　者：杨立平[1] 

机构地区：[1]广东省经济管理干部学院,广东广州510260

出　　处：《广东商学院学报》2000年第3期58-61,共4页Journal of Guangdong University of Business Studies

基　　金：广东省自然科学基金管理学科资助项目!(980257)

摘　　要：我国加入WTO面临的主要问题已由如何吸引外资转变为如何与外资企业竞争。为加强国企的实力 ,应对现行税制加以改革 :实行国民待遇原则 ,公平内外资企业税负 ;以增值税取代关税政策作用 ,保护国有企业 ;实行“费改税” ,降低国有企业税外负担。The main problem China being faced with while entering WTO has changed from how to attract foreign investment to how to compete with foreign companies. To reinforce the power of SOE, China should reform the current taxation system, for instance, practise the principle of civil treatment, balance the tax imposed on the domestic capital and the foreign capital, substitute the tariff with the value added tax, and lower the SOE’s burden exceeding the tax by means of ″Fei Gai Shui″ (change the fee into tax).

关 键 词：税制改革 WTO 国有企业 市场竞争力 税负 

分 类 号：F812.42[经济管理—财政学]