| 两税合并的经济学分析:利弊及相关制度安排 |
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| 引用本文： | 杨文生,许瑞秋.两税合并的经济学分析:利弊及相关制度安排[J].上海商学院学报,2007,8(1):50-52. |
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| 作者姓名： | 杨文生 许瑞秋 |
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| 作者单位： | 1. 山东经济学院,财政金融学院,中国,济南,250014
2. 山东经济管理干部学院,中国,济南,250014 |
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| 基金项目： | 国家软科学基金;山东省教育厅资助项目 |
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| 摘 要： | 内外资企业税收差异较大,既不公允,也不符合世贸组织惯例。两税合并是大势所趋,合并内容主要包括:统一后的企业所得税税率为25%;统一税收优惠政策,实行“产业优惠为主、区域优惠为辅”;两税合并后的过渡期最长不宜超过5年;对内资企业工资实行据实全额扣除;统一后的企业所得税法取消对公益性捐赠的比例限制。在过渡期制度安排下,并税对外企影响甚微,两税并轨已是箭在弦上。本文基于公平视角对两税合并问题进行经济学分析。
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| 关 键 词： | 内外资企业 并税 制度安排 |
| 文章编号： | 1637-324x(2007)-01-50-53-03 |
| 修稿时间： | 2006年11月12 |
The Economic Analysis of the Two Income Taxes' Unification: the Advantages and Institutional Arrangement |
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| Authors: | YANG Wensheng XU Ruiqiu |
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| Abstract: | The difference of the income tax between domestically-funded and foreign-capital enterprise is very large,this is not only unjust but also not satisfy to WTO common practice.The unification of the two tax rate is in tune with the times.The amalgamate contents including:the tax rate is between 24% and 27%;the longest period after the unification is not fit exceed five years;the domestically-funded enterprise's full wages to be appraisal deducted;we suggest the income tax laws to nullify the limitatioa of a public benefit donation.The effect to foreign-capital enterprise is slight,and the unification of the two taxes is on edge. |
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| Keywords: | domestically-funded and foreign-capital enterprise the unification of the two taxes the institutional arrangement |
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