基于“两税”差异的中国税收优惠政策分析

内企和外企两种的企业所得税的差异,造成了我国现阶段的区域、行业发展严重不均衡,外资依存度变大,外资企业利用优惠政策避税、偷税和内企、外企外部起点不公平等阻碍我国经济和社会发展的问题。要解决这些问题,我国现阶段就应该调整税收优惠政策,统一税率、规范应纳税所得额、突出产业性税收优惠政策,使税收优惠政策和本国的产业结构调整与优化结合起来。

ANALYSIS ON PREFERENTIAL REVENUE POLICIES OF CHINA BASED ON THE DISCREPANCY BETWEEN TWO KINDS OF INCOME -TAXES

The income-tax discrepancy between foreign and domestic invested enterprises results in the problems which will have negative effect on the development of economics and society,including serious disequilibrium both in regions and industry development nowadays,larger dependence on foreign capital,foreign capital′s tax evasion and tax dodging through preferential revenue policies and the unfairness of external jumping-off between foreign and domestic invested enterprises.In order to solve these problems,the preferential revenue policies should be adjusted,the tax rate should be unified,the income-tax should be standardized,preferential revenue policies for industries should be stressed and the preferential revenue policies should be combined with adjusting and optimizing of industry structure.