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2007年3月16日,几经蹉跎的《中华人民共和国企业所得税法》(下称《企业所得税法》)在十届全国人大五次会议上以高票通过,并于2008年1月1日起施行。两税合一改革的进程行走了将近14年,所得税一朝破题,结束了中国自上世纪90年代以来内外资企业所得税“一税两法”并存的局面,这一步被视为市场经济成熟的表现。
On March 16, 2007, the coveted Law of the People’s Republic of China on Enterprise Income Tax (hereinafter referred to as the “Enterprise Income Tax Law”) was passed at the 5th Session of the Tenth National People’s Congress with a high vote, and on January 1, 2008 Execution. The process of the reform of the integration of the two taxes has been going on for nearly 14 years and the income tax has been a problem for a long time ending the situation in which China and the foreign-funded enterprises have both the income tax and the “one tax and two laws” since the 1990s. This step is regarded as a market economy Mature performance.