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统一内、外资企业两套所得税制度,进行改革、完善、正式立法,是当前新一轮税制全面改革、健全税收法制建设的一项首要内容,本文着重就立法中的若干重点、热点问题加以探讨。
To unify the two sets of income tax systems for domestic and foreign-funded enterprises to reform, perfect and formalize the legislation is a new round of the overall reform of the tax system and a sound tax legal system. This article focuses on a number of key and hot issues in the legislation .