| 国外合并纳税制度及其对我国的启示 |
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| 引用本文： | 韩存,毛剑芬.国外合并纳税制度及其对我国的启示[J].山东工商学院学报,2008,22(1):66-70. |
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| 作者姓名： | 韩存 毛剑芬 |
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| 作者单位： | 山东工商学院,会计学院,山东,烟台,264005 |
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| 摘 要： | 在集团企业不断壮大,财政收入持续增长的情况下,我国有必要探讨合并纳税问题,借鉴国外合并纳税制度的不同做法,设计出适合我国国情的合并纳税制度,以保证在税收制度上促进企业健康发展,以适应"走出去"战略的需要。
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| 关 键 词： | 合并纳税 国外 制度 启示 |
| 文章编号： | 1672-5956(2008)01-0066-04 |
| 修稿时间： | 2007年11月20 |
Foreign Consolidated Tax Paying System and Its Inspiration to China |
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| HAN Cun,MAO Jian-fen.Foreign Consolidated Tax Paying System and Its Inspiration to China[J].Journal of Shandong Institute of Business and Technology,2008,22(1):66-70. |
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| Authors: | HAN Cun MAO Jian-fen |
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| Institution: | HAN Cun,MAO Jian-fen(Accounting School,Sh,ong Institute of Business , Technology,Yantai 264005,China) |
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| Abstract: | Based on group enterprises have grown in strength and fiscal income has continuously increased,it is necessary to discuss the issue of consolidated tax paying in China.By adopting different practice from foreign consolidated tax paying system,we can design the consolidated tax paying system to conform to our country,to ensure the healthy development of our enterprises in taxation system and therefore meet the demand of the going out strategy. |
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| Keywords: | consolidated tax paying foreign system inspiration |
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