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我国内、外资企业所得税制的比较分析朱为群《中华人民共和国企业所得税暂行条例》已经正式颁布实施，这标志着我国所得税制同国际惯例接轨迈出了关键性的一步。新的企业所得税（以下简称“内资企业所得税”）合并了原来按经济性质分设的国营企业所得税、集体企业所得税和...
Comparative Analysis of Income Tax System of Domestic and Foreign Enterprises Zhu Weiqun “Provisional Regulations of Enterprise Income Tax of the People’s Republic of China” has been officially promulgated and implemented, which shows that our income tax system has taken a crucial step in line with international practice. The new corporate income tax (hereinafter referred to as “domestic enterprise income tax”) incorporates the original state-owned enterprise income tax, collective enterprise income tax and ...