谈企业所得税制度的改革

我国的现行企业所得税制度存在内外资不统一、重复课征、纳税人界定不合理等一系列问题。目前 ,我国经济已基本具备统一两税法的约束条件。但这项改革必须充分考虑到对各个方面的影响 ,平衡多方利益 ,而不能进行简单的两税合一。通过法人所得税以纳税人的法律身份为标准实现纳税人的统一 ,同时消除所得税对扩大投资、增加消费的不利影响 ,加强对我国的产业政策和西部大开发的支持力度。

On Enterprise Income Tax Reform

The present enterprise income tax system in our country has a series of problems,such as different tax standards for national enterprises and the foreign ones,duplicated collection of tax,unreasonable delimitation of taxpayers. At present,our economy has preliminarily reached the requirements of unifying the two standards of tax collection. The unification,however,should give attention to all,keep everything balanced and avoid simple operation. The unification can be achieved by means of legal person income tax according to taxpayer's legal status. It can eliminate the unfavorable influence on expanding investment and increasing consumption,thus enhancing the support to our industrial policy and development of the West.