中国企业所得税法的改革趋向

中国企业所得税法的根本性改革是税法改革的重点。它直接关系到中央与地方,政府与企业,企业与企业之间权益的合理调整。构建公司所得税法是改革的目标。围绕这个目标,改革应通过合理配置税权增强中央的宏观调控权和地方对公共产品的供给能力,通过降低税率提高税收的效率,通过合理配置优惠政策,实现企业公平竞争和经济社会协调发展。同时,选择科学的税法理论、正确的税收政策与社会发展背景作为分析框架,是达到企业所得税法改革的目标的较好路径。

The Tendency of the Reform of China's Enterprise Income Tax Law

The through reform of the enterprise income tax law is a key issue.It is directly related to the adjustment of rights and interests between central government and local government,government and enterprise,home-invested enterprise and foreign-invested one.The aim of the reform is to enact the corporation tax income law instead of the old enterprise in-come tax laws.To realize the purpose,the emphasis should be laid on the following:to strengthen the power of the cen-tral government for adjusting and controlling the macro-economy by a reasonable arrangement for the power of taxa-tion;to improve the efficiency of taxation by decreasing the income tax rate;to realize the fair competition among enter-prises and harmonious development between economy and society.In addition,the reform is to be successful when it is based on the scientific theories of taxation law,the right policies of taxation and the social development.