摘要
内外资所得税合并已成为了目前讨论的焦点。内外资所得税合并必然对地方财力,尤其是欠发达地区的地方财力产生一定的影响。本文系统地分析了内外资所得税合并后对新疆地方财力的影响,并提出了相应的对策思路。
Merger of foreign income tax has become the focus of the discussion. It will be inevitable to impact a certain local financial ability, particularly in the less developed regions The text systematically analysis the local financial impact of Xinjiang because of the foreign income tax merger, and make the corresponding plans.
出处
《乌鲁木齐职业大学学报》
2006年第4期41-45,共5页
Journal of Urumqi Vocational University
关键词
内外资所得税
地方财力
合并
Foreign income taxes local financial ability integration
