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现在大家都在谈论税制改革,谈论企业所得税制的改革,在报刊上发表不少文章,我们深受启发。现在把我们对改革我国企业所得税制的思考也提供大家研究探讨。一、我国现行企业所得税制必须进行改革我国现阶段的社会主义经济是有计划的商品经济。但与之相应的现行的企业所得税制,却是按内资、按经济成份设置的,不但税种多,税制复杂,而且税负不平,越来越暴露出与有计划商品经济的矛盾。因此,现行的企业所得税制必须改革。
Now we are all talking about tax reform, talking about the reform of the enterprise income tax system, published many articles in the press, and we are deeply inspired. Now let us consider the reform of China’s enterprise income tax system also provide you with research. First, China’s current enterprise income tax system must be reform China’s current socialist economy is a planned commodity economy. However, the current corporate income tax system corresponding to it is based on domestic capital and is based on economic components. It not only has many taxes, complicated tax systems, and unfair tax burdens, more and more contradicts the planned commodity economy. Therefore, the current enterprise income tax system must be reformed.