| 美国州公司所得税制及其存废之争 |
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| 引用本文： | 冷永生. 美国州公司所得税制及其存废之争[J]. 涉外税务, 2010, 0(6) |
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| 作者姓名： | 冷永生 |
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| 作者单位： | 山西财经大学财政金融学院; |
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| 摘 要： | 本文首先介绍了美国州公司所得税制的概况,进而梳理了纳税人、立法机构、政府部门以及研究者对美国州公司所得税税制设计以及是否废除该税种的广泛争议,得出美国州公司所得税正在被逐渐边缘化的结论。
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| 关 键 词： | 美国税制 州公司所得税 税收竞争 |
Controversies over the Attainment and Abandonment of State Corporate Income Tax in the USA |
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| Yongsheng Leng. Controversies over the Attainment and Abandonment of State Corporate Income Tax in the USA[J]. International Taxation In China, 2010, 0(6) |
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| Authors: | Yongsheng Leng |
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| Abstract: | This paper first offers a comprehensive introduction of state corporate income tax in the USA and summarizes a wide controversy over the reservation and abandonment of this tax among taxpayers, law-makers, governmental departments and researchers. The conclusion is that the state corporate income tax in the USA has been marginalized gradually. |
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| Keywords: | Tax system in the USA State corporate income tax Tax competition |
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