| OECD国家近期公司所得税制改革趋势及对我国的启示 |
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| 引用本文： | 张舒华,吴秀波.OECD国家近期公司所得税制改革趋势及对我国的启示[J].山西财政税务专科学校学报,2007,9(1):29-33. |
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| 作者姓名： | 张舒华 吴秀波 |
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| 作者单位： | 1. 州工学院,江苏,常州,213002
2. 旦大学管理学院,上海,200433 |
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| 摘 要： | 由于国际经济一体化的深入、资本自由流动导致税收竞争加剧，OECD国家正在进行公司所得税制改革，具体方式是降低税率、拓宽税基；鼓励企业技术创新；与个人所得税进行整合等等。我国应借鉴OECD经验，对企业所得税制进行改革。
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| 关 键 词： | 公司所得税 税收竞争 |
| 文章编号： | 1008-9306（2007）01-0029-05 |
| 修稿时间： | 2007-01-10 |
Trends of Corporate Income Tax Reform in OECD Countries And Its Implications |
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| ZHANG Shu-hua,WU Xiu-bo.Trends of Corporate Income Tax Reform in OECD Countries And Its Implications[J].Journal of Shanxi Finance and Tax College,2007,9(1):29-33. |
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| Authors: | ZHANG Shu-hua WU Xiu-bo |
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| Institution: | School of Management, Fudan University, Shanghai 200433, China |
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| Abstract: | With the deeper of global economic integration, and the more capital liquidity, the more tax competition, OECD nations had to perform corporate income tax reforms. The main measures are lower tax rates, broader tax base, encouraging technology innovation, integration tax with personal income tax. We should study their experiments, and reform the underlying enterprise income tax systems. |
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| Keywords: | OECD |
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