特区所得税制改革的几点共识

• 作 者: 吴硕人
• 出 处: 涉外税务
• 发表日期: 1992年04期
• 关键词: 所得税制 税制改革 比例税率 所得税法 实际税负 涉外所得税 地方税制 累进税制 所得税征管 公平税负

税制改革,同其它任何一项经济改革一样,都必须思想先行。深圳经济特区所得税制的改革,已经酝酿多年,经过理论界专家学者的探索和税务部门的同志在工作实践中的体察和调查研究,在以下几个基本问题上逐步取得了共识。这些思想认识上的共同点,对于当前着手改革税制和今后自觉贯彻执行新税法,都是有着非常重要的意义的。

Tax reform, like any other economic reform, must be thought ahead. The reform of income tax system in Shenzhen Special Economic Zone has been brewing for many years. After the exploration of experts and scholars in the field of theory and the in-depth observation and investigation of the tax department comrades in their work practices, consensus has been gradually reached on the following several basic issues. The common ground in these ideological understandings is of great significance to the current reform of the tax system and the conscious implementation of the new tax law in the future.