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| 论统一内外资企业所得税法的必要性 | |
| 引用本文： | 寇尧洲,陈述,沈国宏.论统一内外资企业所得税法的必要性[J].大连海事大学学报(社会科学版),2004,3(2):67-69. |
| 作者姓名： | 寇尧洲 陈述 沈国宏 |
| 作者单位： | 1. 大连新海航运有限责任公司,辽宁,大连,116023 2. 中国经济技术投资担保有限公司,大连分公司,辽宁,大连,116023 3. 大连海事大学出版社,辽宁,大连,116026 |
| 摘 要： | 分析了内外资企业所得税法存在的诸多差异 ,指出了内外资企业所得税法并存的弊端 ,从而提出统一两个所得税法的设想 ,从不同侧面探讨了内外资企业所得税法统一的必要性。 |
| 关 键 词： | 内资企业 外资企业 企业所得税 |
| 文章编号： | 1671-7031(2004)02-0067-03 |
| 修稿时间： | 2004年2月22日 |
The necessity of unifying foreign-funded corporation and domestic corporation income tax law |
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| Kou Yaozhou ,Chen Shu ,Shen Guohong.The necessity of unifying foreign-funded corporation and domestic corporation income tax law[J].Journal of Dalian Maritime University:Social Science Edition,2004,3(2):67-69. | |
| Authors: | Kou Yaozhou Chen Shu Shen Guohong |
| Institution: | Kou Yaozhou 1,Chen Shu 2,Shen Guohong 3 |
| Abstract: | The paper mainly discusses the following questions:Analyzing distinctions between foreign-funded corporation income tax laws and domestic corporation income tax laws, indicating misconduct of the application of the two co-existing corporation income laws, this dissertation proposes to unify the two corporation income tax laws and discusses the necessity of the unification from various perspectives. |
| Keywords: | domestic corporation foreign-funded corporation corporation income tax |
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