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特区税制体系的建立,必须根据国务院有关文件精神和我国税制建立的普遍、均衡、效益、经济政策和简化手续的原则,在现行涉外税收法规的基础上,结合特区的实际情况和经济地理等诸方面因素,突破现有的经济体制的束缚和吸引力不强的“一刀切”的税收政策,既要维护国家权益,又要照顾投资者的利益。在“区别对待”和“一视同仁”的前提下,建立“税负从轻,优惠从宽,手续从简”以直接税为主的低税负税制体系。根据这一原则,笔者认为,以所得税为主体税种、低税负的税制体系是特区税制的最佳模式。
The establishment of the tax system in the SAR must be based on the spirit of the relevant documents of the State Council and the principle of universal, balanced, effective, economic and economic facilitation established by the tax system in our country. On the basis of the current tax laws and regulations on foreign affairs and in combination with the actual conditions of the SAR and economic geography Aspects, breakthroughs in the shackles of the existing economic system and the attraction of “one size fits all” tax policies not only safeguard the rights of the state but also the interests of investors. Under the principle of “differential treatment” and “equal treatment”, a low-tax system with direct tax should be set up with the principle of “light tax, favorable concessions and simple procedures”. According to this principle, the author believes that the tax system with income tax as the main body and low tax burden is the best mode for the SAR tax system.