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一要将深圳特区建成“国际性城市”,客观上要求其建立能适应今后经济发展的税制体系。虽然深圳特区已经取消了按企业经济性质采用不同所得税率征税的做法,并统一了企业的税收优惠政策,但是现行特区税制仍未达到上述要求,其中尤为突出的是对企业按不同经济性质划分税种的做法,使特区企业所得税制存在“税种过多、税基复杂、税负不平、征管困难”的弊端,这些弊端如果得不到有效消除,则必定成为制约深圳经济发展、妨碍深圳经济繁荣、影响深圳向国际性城市迈进的因素。因此合并特区内各企业所得税税种,制定统一的
First, it is necessary to establish the Shenzhen Special Economic Zone as an “international city,” and objectively request that it establish a tax system that can be adapted to the future economic development. Although the Shenzhen Special Administrative Region has already abolished the practice of adopting different income tax rates for taxation according to the nature of the enterprise’s economy and unified the preferential taxation policies for the enterprises, the current SAR taxation system has still failed to meet the above requirements. The most prominent one is that the enterprises are divided according to different economic characteristics The practice of taxation will make the enterprise income tax system in the SAR have the drawbacks of “too much taxation, complex tax base, uneven tax burden and difficulties in collection and administration”. If these drawbacks are not effectively eliminated, they will certainly become obstacles to Shenzhen’s economic development and impede the economic prosperity of Shenzhen , Affecting Shenzhen to the international city of the factors. Therefore, the merger of various enterprises within the SAR income tax, develop a unified