| 统一企业所得税的法律思考 |
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| 引用本文： | 陈少英.统一企业所得税的法律思考[J].集美大学学报(哲学社会科学版),2002,5(2):41-45. |
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| 作者姓名： | 陈少英 |
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| 作者单位： | 华侨大学,法律系,福建,泉州,362011 |
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| 摘 要： | 我国“入世”以后 ,现行企业所得税对内、外资企业分别立法的矛盾越来越突出 ,这不利于企业的公平竞争和国民待遇的实施。为加快建立我国现代企业制度和完善社会主义市场经济体制 ,应以法人所得税制模式统一内外资企业所得税
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| 关 键 词： | 企业所得税 法人所得税制 法律思考 |
| 文章编号： | 1008-889X(2002)02-41-05 |
| 修稿时间： | 2001年5月21日 |
Legal Reflection on the Unification of Enterpr ise Income Taxes |
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| CHEN Shao,ying.Legal Reflection on the Unification of Enterpr ise Income Taxes[J].Journal of Jimei University (Philosophy and Social Sciences),2002,5(2):41-45. |
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| Authors: | CHEN Shao ying |
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| Abstract: | Wiht China entering WTO,the conflict between its enterprise income tax legislation styles of domestic investment and foreign investment enterprise income tax legislation being treated separately is becoming more apparent. This is bringing harm to fair competition and the practice of National Treatment.To promote modern enterprise system and to improve socialist market economy system,corporation income tax system should be absorbed to unify domestic investment and foreign investment enterprise income taxes. |
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| Keywords: | enterprise income tax corporation income tax system Legal reflection |
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