| 基于“两型社会”视角的企业所得税分享制度改革研究 |
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| 引用本文： | 黄志斌,林哲明.基于“两型社会”视角的企业所得税分享制度改革研究[J].合肥工业大学学报(社会科学版),2012,26(2):1-5. |
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| 作者姓名： | 黄志斌 林哲明 |
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| 作者单位： | 1. 合肥工业大学马克思主义学院,合肥,230009
2. 合肥工业大学经济学院,合肥,230009 |
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| 基金项目： | 2008年度国家社会科学基金重大招标项目 |
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| 摘 要： | 如何调动各方面的积极性促进经济增长方式的转变,推进＂两型社会＂的建设,是一个具有重要实践意义的课题。文章在分析现行企业所得税分享制度与＂两型社会＂建设矛盾的基础上,提出通过制定＂两型企业＂认定标准,改革现行企业所得税税率和中央与地方政府的分享比例,以推动地方政府和企业自主参与＂两型社会＂的发展。
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| 关 键 词： | 企业所得税 分税制 两型社会 |
Study of the Reform of Enterprise Income Tax Sharing System from the Perspective of Two-oriented Society |
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| HUANG Zhi-bina,LIN Zhe-ming.Study of the Reform of Enterprise Income Tax Sharing System from the Perspective of Two-oriented Society[J].Journal of Hefei University of Technology(Social Sciences),2012,26(2):1-5. |
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| Authors: | HUANG Zhi-bina LIN Zhe-ming |
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| Institution: | b(a.School of Marxism;b.School of Economics,Hefei University of Technology,Hefei 230009,China) |
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| Abstract: | It is of practical significance for China to stimulate the initiative of all quarters of society in order to promote the change of economic growth pattern,and to construct the "Two-oriented Society".Based on the analysis of the incompatibility between current enterprise income tax sharing system and the construction of "Two-oriented Society",this paper suggests to reform the existing enterprise income tax rate and the sharing proportion between the central and the local governments according to the graded "two-oriented enterprises" criterion,so as to promote the independent participation of local government and enterprises in the development of "Two-oriented Society". |
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| Keywords: | enterprise income tax tax-sharing system resource-saving and environment-friendly society(Two-oriented Society) |
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