企业所得税的国际比较

随着中国经济的发展,企业所得税的设置已经不能满足经济发展的需要。本文对中国企业所得税的设置及现状进行了分析,并从纳税义务人、纳税期限、纳税所得的计算、纳税优惠等方面与国际上发达国家的所得税进行比较,期望从发达国家的经验中得到有助于我国企业所得税改革的有益经验,为更好地设置我国企业所得税提出一点建议。

An International Enterprise Income Tax Comparison

With the developm en t of domestic economy,China's planning of the enterprise income taxes has becom e insufficient for the needs of the economic development.This paper starts with the analysis of the planning of the enterprise income taxes and its present situ ation,and then,makes a comparison between China and the developed countries in t he following aspects:taxpayers,tax terms,counting ways of tax,and tax liberal te rm,etc.On the basis of these discussions this paper tries to have some lessons f rom the international tax experience,and finally it presents some suggestions fo r the reform of China's planning of enterprise income tax.