企业所得税政策改革浅析

随着我国社会主义市场经济体制的初步建立与逐步完善,内资、外资企业公平竞争的矛盾与需求使得统一内资、外资企业所得税政策势在必行。新的《企业所得税法》从纳税人和纳税义务、税率、收入和扣除、税收优惠、反避税等方面做了更科学的规范,起到更积极的作用;同时在实践中也显现出一些问题,有待于进一步完善。

On enterprise income tax policy reform

As China＇s social market economic system gradually improving and establishing,the contradictions and demands of domestic,foreign enterprise fair competition make the unity of domestic,foreign income tax policy imperatived.Under these conditions,New＂Enterprise Income Tax Law＂has made a more scientific criterion,playing a more active role from the taxpayers and the tax liability,tax rates,income and deductions,tax incentives,anti-avoidance.Meanwhile,in practice,the new law also shows some problems that needs further improved.