遵循国际惯例,调整内外有别的所得税政策  

In Compliance with International Practice,Adjust Different Domestic-funded and Foreign-funded Enterprises Income Tax Policies

作　　者：刘兰花[1] 

机构地区：[1]湖南税务高等专科学校,长沙410116

出　　处：《中央财经大学学报》2002年第9期13-15,共3页Journal of Central University of Finance & Economics

摘　　要：近年来 ,随着企业制度改革和经济全球化的发展 ,地区间发展不平衡 ,社会贫富差距扩大的问题日益突出 ,再加上“入世”后面临的一系列挑战 ,现行的所得税制度已经无法适应经济发展的要求 ,改革和完善我国现行所得税制度 ,具有重要的经济和社会意义。本文就我国内外资企业所得税存在的问题进行分析 ,并提出初步改革构想。In recent years, with the reform of enterprise system and the development of economic globalization, the development of regions is in disequilibrium. And the problem of the enlarged gap between the rich and the poor is becoming prominent day by day. In addition to these, facing the challenges of china's entry into the WTO, present income tax system cannot meet the requirements of the economic development. So it is meaningful both to the economy and the society to reform and improve present income tax system. This article analyses the existing problems about domestic-funded and foreign-funded enterprises income tax policies and puts forward a tentative reforming idea.

关 键 词：国际惯例 所得税 税收待遇 税收环境 WTO 中国 

分 类 号：F812.424[经济管理—财政学]