经济全球化下我国税收制度的调整分析

• 作 者: 莫之军 舒国雁
• 机 构: 湖北省财政厅,湖北财经高等专科学校
• 出 处: 湖北财税
• 发表日期: 2003年24期
• 关键词: 税收制度 企业所得税 经济全球化 名义税率 增值税制 重复征税问题 资源税 优惠政策 个人收人 征收范围

一、优化产业结构,提高国际竞争力的税收制度调整 1.借鉴国际经验,完善我国企业所得税制。 考虑到经济全球化的严峻形势,要为国内企业创造一个比较优良的条件,促进企业参与国际竞争,特别是与世界各国纷纷下调企业所得税税率相适应,建议将统一后的企业所得税名义税率由33％降低为25％,甚至更低一些,这样既适应国际税改的形势,也给国内企业一个喘息的机会,有利

First, to optimize the industrial structure, improve the international competitiveness of the tax system adjustment 1. Reference to international experience, improve China’s enterprise income tax system. Considering the grim situation of economic globalization, it is necessary to create a relatively favorable condition for domestic enterprises to promote their participation in international competition. In particular, with the reduction of the corporate income tax rate in various countries in the world, it is proposed that the unified corporate income tax rate be adjusted from 33 % Down to 25%, or even lower, so that not only to adapt to the international tax reform situation, but also to give domestic enterprises a breathing space, favorable