摘要
“并税”与“国企改制”是两个截然不同的理论概念,但置于WTO规则体系则不无内在的关联性,当下“并税”追尾“国企改制”的怪异现象,昭示着前者推动后者深化改革形成有利于产业纵向税收优惠是系统内在的要求,并且以产业横向税负公平开端的纳税义务的调整,势必引发与税法间接相关的权利法的觉醒和变革。
＂The combining taxes＇and the state-owned enterprise reform system are two completely different legal principles, but have inherent causality, the unusual phenomenon that the state-owned enterprise reforms system knocks into the back of ＂the combining taxes＇instantly to put in WTO regular system. Declare publicly the former promote the latter to deepen reform, it is favorable to industry vertical tax allowance system inherent requirement. And with the adjustment of the obligation to pay tax of the fair beginning of horizontal burden of taxation of industry, certainly will cause the awakening and changing of the right laws.
出处
《南都学坛（南阳师范学院人文社会科学学报）》
2006年第2期85-88,共4页
Academic Forum of Nandu:Journal of the Humanities and Social Sciences of Nanyang Normal University
关键词
并税
国企改制
产业纵向税收优惠
横向税负公平
the combining taxes
the state-owned enterprise reforms system
industry＇s vertical tax allowance
justice of horizontal burden of taxation
