| “两税合一”——障碍分析与具体构想 |
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| 引用本文： | 吴霖. “两税合一”——障碍分析与具体构想[J]. 财经论丛, 2006, 0(4): 36-41 |
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| 作者姓名： | 吴霖 |
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| 作者单位： | 浙江财经学院财政与公共管理学院,浙江,杭州,310018 |
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| 摘 要： | 本文通过对“两税合一”从动议到成为共识经过的分析,及对“两税合一”的反方观点影响外资论、收入减少论、改革时机论进行剖析,得出当前两税合一的必要性和紧迫性,提出了我国新公司所得税法的具体构想。
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| 关 键 词： | 两税合一 障碍分析 公司所得税 |
| 文章编号： | 1004-4892(2006)04-0036-06 |
| 收稿时间： | 2006-04-21 |
| 修稿时间： | 2006-04-21 |
Unified Income Tax System for Both Domestic and Foreign Enterprises——Obstruction Analysis and Framework |
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| WU Lin. Unified Income Tax System for Both Domestic and Foreign Enterprises——Obstruction Analysis and Framework[J]. Collected Essays On Finance and Economics, 2006, 0(4): 36-41 |
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| Authors: | WU Lin |
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| Affiliation: | Public Finance and Administration School, Zhejiang University of Finance and Economics, Hangzhou 310018, China |
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| Abstract: | This paper concludes the necessity and the urgency for unifying income tax for both domestic and foreign enterprises by studying the problem from motion to common understanding and by analyzing the impact of foreign capital and revenue reduction and reform opportunity.It also puts forward a corporation income tax framework. |
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| Keywords: | unified income tax system for both domestic and foreign enterprises obstruction analysis corporation in come tax |
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