| 在华韩企撤资引起的企业所得税税负思考 |
| |
| 引用本文： | 孙健夫,张娜.在华韩企撤资引起的企业所得税税负思考[J].河北大学学报(哲学社会科学版),2009,34(2). |
| |
| 作者姓名： | 孙健夫 张娜 |
| |
| 作者单位： | 河北大学,管理学院,河北,保定,071000 |
| |
| 摘 要： | 韩资企业作为中国境内外资企业的重要组成部分,在近几年出现了非正常撤离中国市场的现象,这种现象与很多问题有关联,其中与税负的联系更为直接、更为紧密.为此,本文从在华韩资企业撤离中国市场现象入手,就中国企业所得税税负的变化及其对在华外资企业的影响进行了分析,并提出了优化企业所得税税收负担的对策建议,即提高引进外资的质量是完善企业所得税负担的根本,规范税收优惠政策是完善企业所得税负担的关键,加强市场机制和法制建设是完善企业所得税负担的保证.
|
| 关 键 词： | 韩资企业 外商投资企业 税收负担 税收优惠 企业所得税法 |
Discussion of Enterprise Income Tax Burden by Withdrawing Investment of Korean Enterprises from China |
| |
| SUN Jian-fu,ZHANG Na.Discussion of Enterprise Income Tax Burden by Withdrawing Investment of Korean Enterprises from China[J].Journal of Hebei University(Philosophy and Social Science),2009,34(2). |
| |
| Authors: | SUN Jian-fu ZHANG Na |
| |
| Institution: | School of Management;Hebei University;Baoding;Hebei 071000;China |
| |
| Abstract: | As an important part of foreign capital enterprises,Korean capital enterprise is withdrawing investment from Chinese market in a abnormal way in recent years.This phenomenon associates with many issues,and tax burden may be the more direct and closer one.Therefore,through the research on the withdrawing phenomenon of Korean enterprises from China,this paper analyzes the changes in the income tax burden on enterprise and its influence on foreign-funded enterprises in China.Meanwhile,this article provides som... |
| |
| Keywords: | Korean capital enterprises foreign capital enterprises tax burden tax preferential policies enterprise income tax law |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
