论文部分内容阅读
税利分流改革的试点虽然取得了一些初步成效,但是,作为一项新的改革探索,我们认为税利分流试点方案(下面简称“方案”)本身还有待进一步完善之处,加之试点工作是在各方面改革尚不配套的情况下进行的,使得税利分流的某些具体政策执行起来难度较大,尚需认真研究解决。一、关于所得税率的确定问题。所得税率直接关系着国家财政收入和企业税收负担,以及“方案”的可行性。“方案”规定,盈利企业一律按35％的比例税率交纳所得税。统一的税率固然
Although some preliminary achievements have been made in pilot reform of tax revenue and profit diversion, as a new exploration of reform, we believe that the pilot scheme of tax diversion and diversion (hereinafter referred to as the “program”) needs to be further perfected. In addition, the pilot project is in various aspects Some specific policies that diversify tax revenue and profits are difficult to carry out under the circumstances that the reform is not yet complete. We still need to seriously study and solve these problems. First, on the determination of income tax rate. Income tax rate is directly related to the state revenue and corporate tax burden, as well as the “program” feasibility. “Program” provides that all profit-making enterprises will be 35% of the proportion of tax rates to pay income tax. The uniform tax rate of course