| 统一企业所得税法的重大意义及其影响 |
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| 引用本文： | 丛明. 统一企业所得税法的重大意义及其影响[J]. 涉外税务, 2007, 227(5): 9-12 |
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| 作者姓名： | 丛明 |
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| 作者单位： | 国家税务总局政策法规司,北京,100038 |
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| 摘 要： | 本文主要分析了内外资企业所得税制统一的意义、内容及影响。认为这是我国税制改革的一项重大举措,也是宏观经济政策的一项重大调整,必将对我国国民经济和社会发展产生重要而深远的影响。
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| 关 键 词： | 统一企业所得税法 内资企业 外资企业 |
Impacts and Significance of a Unified Enterprise Income Tax Law in China |
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| Ming Cong. Impacts and Significance of a Unified Enterprise Income Tax Law in China[J]. International Taxation In China, 2007, 227(5): 9-12 |
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| Authors: | Ming Cong |
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| Abstract: | This paper mainly analyzes the significance, contents and impacts of a unified enterprise income tax law in China. It argues that the unification is not only an important policy instrument of tax reform, but an important adjustment of macro economic policies. The unification will definitely have a profound impact on national economic and social development in China. |
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| Keywords: | Unifying the two sets of enterprise income tax laws Domestic enterprises Foreign-invested enterprises |
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