| 规范内外资企业所得税优惠政策有关问题的思考 |
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| 引用本文： | 翟新明.规范内外资企业所得税优惠政策有关问题的思考[J].行政与法,2005(6):58-59,62. |
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| 作者姓名： | 翟新明 |
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| 作者单位： | 陕西理工学院,陕西,汉中,723000 |
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| 摘 要： | 我国现行的企业所得税优惠政策存在过多过滥、优惠目标多元化、内外资企业所得税优惠政策差别过大等问题,不但影响了国家财政税收收入,而且不利于内外资企业的公平竞争,所以在统一和规范内外资企业所得税优惠政策时必须统一内外资企业所得税优惠目标和政策措施。
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| 关 键 词： | 内资企业 外资企业 所得税 税收优惠 |
| 文章编号： | 1007-8207(2005)06-0058-03 |
| 修稿时间： | 2004年7月10日 |
Reflections on the Problems Relative to Standardizing Income Tax's Preferential Policy in Both Domestic and Foreign Enterprises |
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| ZHAI Xin-ming.Reflections on the Problems Relative to Standardizing Income Tax''''s Preferential Policy in Both Domestic and Foreign Enterprises[J].Public Administration & Law,2005(6):58-59,62. |
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| Authors: | ZHAI Xin-ming |
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| Institution: | Zhai Xin-ming |
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| Abstract: | Chinese present enterprise's income tax's preferential policy has such problems as too many preferential measures,preferential target plurality and great difference between domestic and foreign enterprises,which not only influence state revenue but also do harm to fair competition of domestic and foreign enterprises.So enterprise income tax's preferential target and measures should be standardized. |
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| Keywords: | domestic enterprise foreign enterprise income tax tax preference |
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