| 国有企业和外商投资企业的税制差异及其协调 |
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| 引用本文： | 史建民. 国有企业和外商投资企业的税制差异及其协调[J]. 深圳大学学报(人文社会科学版), 1993, 0(4) |
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| 作者姓名： | 史建民 |
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| 作者单位： | 深圳大学经济系 教师 |
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| 摘 要： | 本文就当前以国有企业为主体的内资企业税制和外商投资企业税制的差异及其影响进行了比较分析,针对税制协调过程中的难点问题,探讨了税制改革的途径和方向,提出了外资企业流转税制应向内资企业流转税制靠拢,内资企业所得税制应向外资企业所得税制靠拢的改革模式。
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| 关 键 词： | 流转税制 所得税制 计税标准 税率 |
Difference of Tax Systems, and its Coordination, Between State-Owned Enterprises and Enterprises with Foreign Investment |
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| Shi Jianmin. Difference of Tax Systems, and its Coordination, Between State-Owned Enterprises and Enterprises with Foreign Investment[J]. Journal of Shenzhen University(Humanities & Social Sciences), 1993, 0(4) |
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| Authors: | Shi Jianmin |
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| Affiliation: | Shi Jianmin |
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| Abstract: | This is a compa, ative analysis centering around the current differences between the tax system for domestic enterprises in which the Stata-owned enterprises play the major role and the tax system for enterprises with foreign investment.In view of the bottleneck in coordination of tax systems, this essay discusses theapproach and direction for tax reform. It makes an elaborate argument that, asregards the turnover tax, the enterprises with foreign investment should emulatethe domestic enterprises, while in terms of income tax, vice versa. |
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| Keywords: | turnover tax system income tax system tax base tax rate |
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