| 个人独资企业、合伙企业纳税义务主体的思考 |
| |
| 引用本文： | 孙昌兴.个人独资企业、合伙企业纳税义务主体的思考[J].合肥工业大学学报(社会科学版),2001,15(3):24-27. |
| |
| 作者姓名： | 孙昌兴 |
| |
| 作者单位： | 中国科学技术大学,信息管理与决策科学系, |
| |
| 摘 要： | 探讨了我国内资企业所得税法纳税主体 ,在结合国情并参考国外立法先例的基础上 ,提出新的分类意见。个人独资企业、个人合伙企业按个人所得税法纳税 ;在现阶段 ,对各类合伙企业 (商合伙 )确认为公司 (或法人 )所得税的纳税义务人比较合适
|
| 关 键 词： | 个人独资及合伙企业 所得税纳税义务主体 公司税 个人所得税 |
| 文章编号： | 1008-3634(2001)03-0024-04 |
| 修稿时间： | 2001年5月25日 |
Some reflections and suggestions on individual enterprises and partnerships as taxpayers |
| |
| SUN Chang,xing.Some reflections and suggestions on individual enterprises and partnerships as taxpayers[J].Journal of Hefei University of Technology(Social Sciences),2001,15(3):24-27. |
| |
| Authors: | SUN Chang xing |
| |
| Abstract: | In this thesis, the author probes into the issues about the taxpayer of the Income Tax Law for Domestic Enterprises of our country.On the basis of domestic conditions and with reference to the foreign laws related, the author proposes some new suggestions for classifications: Income tax shall be paid in accordance with provisions of Income Tax Law for Individual Enterprises and Partnerships of People; at present, it's more appropriate to acknowledge partnerships (corporations) or legal persons as the taxpayers of Income Tax Law for Enterprises or Corporations. |
| |
| Keywords: | individual enterprises and partnerships taxpayer of income tax income tax for enterprises individual income tax |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
