统一企业所得税的法律思考  

Legal Reflection on the Unification of Enterprise Income Taxes

作　　者：陈少英[1] 

机构地区：[1]华侨大学法律系,福建泉州362011

出　　处：《集美大学学报（哲学社会科学版）》2002年第2期41-45,56,共6页Journal of Jimei University：Philosophy and Social Sciences

摘　　要：我国“入世”以后 ,现行企业所得税对内、外资企业分别立法的矛盾越来越突出 ,这不利于企业的公平竞争和国民待遇的实施。为加快建立我国现代企业制度和完善社会主义市场经济体制 。Wiht China entering WTO,the conflict between its enterprise income tax legislation styles of domestic investment and foreign investment enterprise income tax legislation being treated separately is becoming more apparent. This is bringing harm to fair competition and the practice of National Treatment.To promote modern enterprise system and to improve socialist market economy system,corporation income tax system should be absorbed to unify domestic investment and foreign investment enterprise income taxes.

关 键 词：企业所得税 法人所得税制 法律 纳税人 税基 税率 税额抵免 税收 优惠政策 

分 类 号：F812.422[经济管理—财政学] D922.22[政治法律—经济法学]