| 企业集团合并纳税：比较及启示 |
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| 引用本文： | 袁根根.企业集团合并纳税：比较及启示[J].税务与经济,2008(4). |
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| 作者姓名： | 袁根根 |
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| 作者单位： | 安徽工业大学管理学院,安徽马鞍山,243002 |
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| 摘 要： | 我国的合并纳税制度目前只针对特批企业,这不利于企业集团之间公平竞争。对企业集团合并纳税范围及不同国家合并纳税模式的比较与分析表明:我国应进一步完善所得税法等法律法规,保证税收公平,积极建设我国的"集团纳税制度"。
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| 关 键 词： | 企业集团 合并纳税模式 集团纳税制度 |
Group Taxation: Comparison and Implications |
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| Yuan Gen-gen.Group Taxation: Comparison and Implications[J].Taxation and Economy,2008(4). |
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| Authors: | Yuan Gen-gen |
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| Abstract: | The tax consolidation system only serve the approval of corporate groups in China,which is not conducive to competition.Based on the comparison and analysis on the areas and model of tax consolidation,this paper suggest that ensure fair tax burden by improving the income tax laws and regulations of China from international experiences,and then building Chinese"group taxation system". |
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| Keywords: | corporate groups tax consolidation model group taxation system |
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