| 浅议新企业所得税的公平性 |
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| 引用本文： | 王晋雯,薛建兰. 浅议新企业所得税的公平性[J]. 中北大学学报(社会科学版), 2008, 24(1): 45-46,50 |
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| 作者姓名： | 王晋雯 薛建兰 |
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| 作者单位： | 1. 中北大学,财务处,山西,太原,030051;山西财经大学,法学院,山西,太原,030006
2. 山西财经大学,法学院,山西,太原,030006 |
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| 摘 要： | 从税收公平原则的含义入手,对新旧所得税法进行了比较研究.认为旧的所得税法在内外资企业、民营与国有企业税收方面存在不公平现象.在企业所得税"两法合并"改革之后,实现了内外资企业公平竞争、共同发展的"双赢".得出依照公平原则制定的新企业所得税法,实现了内、外资企业平等税收负担,为各类企业提供公平市场环境的结论.
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| 关 键 词： | 企业所得税 税收公平 国有企业 |
| 文章编号： | 1673-1646(2008)01-0045-02 |
| 修稿时间： | 2007-04-02 |
The Equity of the New Enterprise Income Tax |
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| WANG Jinwen,XUE Jianlan. The Equity of the New Enterprise Income Tax[J]. Journal of North China Institute of Technology(Social Sciences), 2008, 24(1): 45-46,50 |
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| Authors: | WANG Jinwen XUE Jianlan |
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| Abstract: | This paper analyzes the concept of taxation equity principle and compares old and new income tax law.It points out that 'Two taxes merger' reformation of the enterprise income tax achieves the 'double-win' of the fair competition and mutual development of domestic and foreign enterprises and creates fair competition environment of taxation policy.It also indicates that the new enterprise income tax law which is established according to the equity principle achieves balance of tax duty of domestic and foreign enterprises and provides equal market environment for all corporations. |
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| Keywords: | enterprises income tax fair taxation state-owned enterprise |
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