摘要
当前我国公司企业所得税的征收实际上采用双重标准,对于外资性质的企业优惠幅度、广度、时间都已到了我国发展发展市场经济的极限,所以现在确有必要统一企业所得税,以此形成良好公平竞争的经济环境,这是平衡国内企业竞争力的需要,符合世贸组织的原则,可以壮大中国企业的竞争实力,更好地参与世界经济发展的竞争。
At present, the imposition of income tax on ecterprises in our country is carried out according to double standard. The preferential policies to foreign enterprises has almost reached the limit in the development of market-based economy of our country. Therefore, unifying income-tax law among both domestic enterprises and foreign enterprises turns out to be very necessary to create a secure, competitive and fair economic environment. With the unification of income-tax law, domestic enterprises＇ demand for competition can be reached, and the competition of domestic enterprises＇ can be strengthened, which better enables domestic enterprises to participate in the competition of world economy development.
出处
《西安建筑科技大学学报（社会科学版）》
2006年第4期95-98,110,共5页
Journal of Xi'an University of Architecture & Technology(Social Science Edition)
关键词
内外资企业所得税法
统一
必要性
the inside foreign enterprise income tax law
uniting
essentiality
