论内外资企业所得税并轨改革

• 作 者: 伍静 伍帅 胡勇
• 机 构: 武汉工交职业学院,武汉工交职业学院,武汉工交职业学院 湖北武汉430205,湖北武汉430205,湖北武汉430205
• 出 处: 财会通讯(学术版)
• 发表日期: 2006年02期
• 关键词: 内外资企业 不公平竞争 企业税收优惠 优惠政策 企业所得税 比例税率 税基 应纳税所得额 计税工资 企业税负

在20世纪80年代初,为吸引外资和引进先进设备,我国制定了相应的外资企业税收优惠政策,这些政策为国家吸引了大量的外贸资金以及先进的技术设备。然而随着国民经济的高速增长以及税基的不断增长,内外资企业出现了严重的不公平竞争,负面影响已逐步显现。本文认为,为了改变内外资企业的不公平竞争以及税收优惠政策引起的负面影响的局面,内外资企业所得税并轨改革势在必行。

In the early 1980s, in order to attract foreign capital and introduce advanced equipment, China formulated corresponding preferential tax policies for foreign-funded enterprises. These policies have attracted a large amount of foreign trade capital and advanced technical equipment for the country. However, with the rapid growth of the national economy and the continuous growth of the tax base, the unfair competition between domestic and foreign-funded enterprises has taken place. The negative impact has gradually emerged. This paper argues that in order to change the unfair competition between domestic and foreign-funded enterprises and the negative impact caused by preferential tax policies, it is imperative for the merger of income tax and domestic-foreign-funded enterprises to be consolidated.