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税收对经济发展和人民生活有着极为重大的影响。对于企业来说,税收负担,尤其是企业所得税,是其生产经营成本的重要组成部分,是对其财产权和经营自由权的一定程度的限制和剥夺。在当前的企业所得税制下,内外资企业并行的两套所得税体系以及大量不规范的税收优惠造成了税收负担的不公平分配,影响了企业之间的公平竞争。企业所得税制的不规范性导致大量的企业避税和税收的流失,加大了税收征管的难度。加上企业所得税的调节往往用作宏观调控的工具,
Tax revenue has a very significant impact on economic development and people’s livelihood. For the enterprises, the tax burden, especially the corporate income tax, is an important part of their production and operation costs and is a certain degree of restriction and deprivation of their property rights and management freedom. Under the current corporate income tax system, the two sets of income tax systems parallel to domestic and foreign-funded enterprises and the large number of non-standard tax incentives have created an unfair distribution of tax burden and affected fair competition among enterprises. The non-standardization of enterprise income tax system led to a large number of corporate tax avoidance and tax losses, increasing the difficulty of tax collection and management. Coupled with the adjustment of corporate income tax is often used as a macro-control tools,