| 统一内外资企业所得税有利于国民经济和证券市场发展 |
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| 引用本文： | 杨雪,张耕云. 统一内外资企业所得税有利于国民经济和证券市场发展[J]. 中国青年政治学院学报, 2003, 22(5): 66-70 |
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| 作者姓名： | 杨雪 张耕云 |
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| 作者单位： | 华中科技大学,管理学院,湖北,武汉,430073 |
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| 摘 要： | 入世后,在符合世贸组织规则的前提下,减轻内资企业负担,使内外资企业在开放、公平的税收下平等竞争,有利于促进国内经济持续健康发展,也有利于促进证券市场健康发展。
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| 关 键 词： | 企业所得税 国民经济 证券市场 |
| 文章编号： | 1002-8919(2003)05-0066-05 |
| 修稿时间： | 2003-05-26 |
A unified income tax for the enterprises both at home and abroad is helpful to the development of national economy and securities market |
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| YANG Xue, ZHANG Geng-yun. A unified income tax for the enterprises both at home and abroad is helpful to the development of national economy and securities market[J]. Journal of China Youth College for Political Sciences, 2003, 22(5): 66-70 |
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| Authors: | YANG Xue ZHANG Geng-yun |
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| Abstract: | After entry into WTO, on the condition of agreeing with the rules of WTO, lessening the tax responsibility for the enterprises at home and constructing a platform for the enterprises both at home and abroad to equally compete within an open and just tax framework will help to promote a soundly development of the national economy and the securities market. |
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| Keywords: | income tax for enterprises national economy securities market |
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