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我国企业所得税整合与应对国际税收竞争的策略探析
引用本文:王晓慧.我国企业所得税整合与应对国际税收竞争的策略探析[J].财会通讯,2006(5).
作者姓名:王晓慧
作者单位:浙江海洋学院管理学院 浙江舟山316004
摘    要:本文认为,随着经济全球化的发展,资本在国际间的流动日益频繁,各国利用税收手段吸引流动资本的竞争也日益加剧。我国经济整体开放程度的提高将使我国经济日益融入到世界经济体系之中,客观上要求我国的税收政策必须与国际惯例接轨。我国现行的差异性企业所得税税收制度背离了WTO所要求的公平竞争的基本原则。因此,应就如何整合内外资企业所得税制的问题进行探讨和研究,以完善我国企业所得税政策,提高国际竞争力。

关 键 词:企业所得税  国际税收竞争  税收政策  整合

Discussing on the Resource to Unify the Enterprise Income Tax of China and Adapt Our Country to the International Tax Competition
Wang Xiaohui.Discussing on the Resource to Unify the Enterprise Income Tax of China and Adapt Our Country to the International Tax Competition[J].Communication of Finance and Accounting,2006(5).
Authors:Wang Xiaohui
Abstract:With the development of global economy,capital goes frequently internationally and capital competition becomes more and more serious by using tax means in countries.The improvement of Chinese economy as a whole will make our economy flow into the world economy,this requires our tax system must link with the international one.The current different enterprise income tax system deviates from the fundamental rules of fair competition that WTO wants.Therefore,some questions should be discussed:how to unify the domestic and foreign enterprise income tax system,by improving our country enterprise income tax policy,increasing the international competitive power
Keywords:The enterprise income tax The international tax competition Tax policy Cnformity
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