论文部分内容阅读
1994年我国的税收制度改革,引起了海内外投资者的极大关注。那么,这次税制改革,对外商投资究竟会产生什么影响呢? 首先应肯定,无论是今年的税收制度改革,还是1993年的全国会计制度改革,目的都是为了促进社会主义市场经济的建立和完善,以实现党的十四大确立的中国经济体制改革的目标模式。这对外国投资者无疑是十分有利的。因为市场经济是开放的经济,不是闭关锁国的封闭经济;市场经济是法制经济,不是放任自流的经济;市场经济是有序平等竞争的经济,不是杂乱无章竞争的经济。这一次税制改革的目标就是建立一个适应市场经济体制要求的、符合国际惯例的现代化税收制度,从而为世界各地的
The tax system reform in our country in 1994 has aroused great concern of investors both at home and abroad. So what impact will this tax reform exert on foreign investment? The first thing to be sure is that both the tax reform this year and the reform of the national accounting system in 1993 are aimed at promoting the establishment of a socialist market economy and Perfect, in order to achieve the goal of establishing the 14th National Congress of China’s economic restructuring. This is undoubtedly very favorable to foreign investors. Because the market economy is an open economy, it is not a closed economy that closes the country. The market economy is a legal economy and not a laissez-faire economy. The market economy is an orderly and equitably competitive economy, not an unbridled economy. The goal of this reform of the tax system is to establish a modern tax system that meets the requirements of the market economic system and complies with international practice so that all parts of the world