| 统一涉内外企业所得税法刍议 |
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| 引用本文： | 黄雪兰. 统一涉内外企业所得税法刍议[J]. 现代法学, 2001, 23(6): 82-84 |
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| 作者姓名： | 黄雪兰 |
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| 作者单位： | 汕头大学法学院, |
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| 摘 要： | 目前 ,我国对内外资企业所得进行征税时 ,实行双轨制 ,即涉外企业和内资企业分别适用相应的所得税法。本文从统一内外资企业所得税税法的角度出发 ,探讨了设置两套所得税法原因、统一企业所得税税法的必要性和可能性 ,以及内外资企业所得税税法的统一的框架。
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| 关 键 词： | 内资企业 涉外企业 所得税 税收优惠 |
| 文章编号： | 1001-2397(2001)06-0082-03 |
| 修稿时间： | 2001-10-12 |
On Unifying the Income Tax Laws of Domestic Enterprises and Enterprises with Foreign Elements |
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| HUANG Xue-lan. On Unifying the Income Tax Laws of Domestic Enterprises and Enterprises with Foreign Elements[J]. Modern Law Science, 2001, 23(6): 82-84 |
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| Authors: | HUANG Xue-lan |
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| Abstract: | Today while China levies taxes on the income from the domestic and foreign capital enterprises, it carries out "double track system": the different income tax laws on the domestic enterprises income tax law and that of the foreign enterprises. This article discusses the reasons why China makes two sets of income tax laws, and the necessities and the possibilities of unifying the enterprises income tax law, as well as the framework of unifying them. |
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| Keywords: | domestic capital enterprises enterprises with foreign element income tax tax favored fair competition levy tax justly unify |
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