首页 | 本学科首页   官方微博 | 高级检索  
     

浅析我国企业所得税改革——写在2007年“税合一”出台之际
引用本文:张艾. 浅析我国企业所得税改革——写在2007年“税合一”出台之际[J]. 时代经贸, 2007, 0(4X): 5-6,8
作者姓名:张艾
作者单位:北京师范大学,北京
摘    要:2007年3月14日,提交全国人大审议的企业所得税法草案规定,将内外资企业所得税税率统一为25%,法定税率由33%降低了8个百分点。外资实际税率要从15%变成25%,内资要从33%下降到25%。大多数的声音是,这项政策对外资企业是一种公平合理的国民待遇,对内资企业则是一种重要的激励。这将会使市场竞争朝着更加公平的方向发展。本文通过对这项具有里程碑意义的税改政策出台的背景、影响等方面加以综合分析,并归纳整理了该政策出台后理论界、业界的不同观点,为新税制的发展提供了展望。

关 键 词:两税合一 企业所得税 外资
修稿时间:

A brief analyze to the reform of property tax of corporation for the unification of the two tax systems fordomestic and foreign corporations
ZHANG Ai. A brief analyze to the reform of property tax of corporation for the unification of the two tax systems fordomestic and foreign corporations[J]. Economic & Trade Update, 2007, 0(4X): 5-6,8
Authors:ZHANG Ai
Abstract:On March 14th, 2007, the legislation of the revision of corporate property tax is passed on the NPC. According to this revise, there is a unified tax level for both the domestic and the foreign corporations, which is, 25%. From the most perspectives, it is believed that this policy is a fair, and reasonable way for creating a competitive and efficient market for all the participants. This paper tries to collect, categorize, and summarize different viewpoints on this new legislation, and then provides a predictable conclusion for the further development of it.
Keywords:Property tax for corporation   Unification of two levels   Foreign capital investment
本文献已被 维普 等数据库收录!
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号