统一我国企业所得税的法律探讨

我国现行内外资企业所得税"两法并存"的立法现状存在着很多问题,已经不适应当前政治经济形势的发展,亟待统一.本文首先分析了我国企业所得税的立法现状及其存在的问题,进而从立法模式、法律地位、税率、税收优惠、税前列支范围和标准以及收入归属的确定等方面,探讨了统一我国企业所得税的法律构想.

Unifying China's Laws and Regulations on Enterprise Income Tax

Many problems have arisen from the co-existence of the Domestic-Investment Enterprise Income Tax Law and the Income Tax Law of the PRC for Enterprises with Foreign Investment. It is very urgent for the two laws to be unified, as the co-existence no longer suits the development of the political and economical situation. This article first analyzes the present legislation and problems existing in the present laws and regulations on enterprise income tax and then makes some suggestions for unifying laws and regulations on enterprise income tax concerning Chinese and foreign investment in terms of legislation model, legal status, tax rate, tax preference, scope and standard of deduction before taxing and decision of the tax income property.