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目前深圳特区的企业所得税,是在原有的税制基础上,通过改革和完善,逐步建立起来的。虽然实现了各类企业使用相同税率,享受相同税收优惠政策、实行税利分流、税后还贷、税后承包,并初步理顺了国家与企业的分配关系,但是,仍保留产品经济条件下所形成的按企业经济性质执行不同税法和条例规定,至今仍没有建立一套完整、统一的特区所得税制,以致企业纳税行为不规范,主要有两个方面:
At present, the enterprise income tax in the Shenzhen Special Economic Zone is gradually established through reform and improvement on the basis of the original tax system. Although all kinds of enterprises have realized the same tax rate, enjoyed the same preferential taxation policies, implemented diversion of taxes and profits, post-tax repayments and post-tax contracting, and preliminarily sorted out the distribution relations between the state and the enterprises, they still retained the conditions under the product economy As a result, the implementation of different tax laws and regulations in accordance with the nature of the enterprise economy has not yet established a complete and unified system of income tax for the SAR. As a result, there are two main aspects to the non-standard tax behavior of enterprises: