摘要
本文以天津市为例,对1999～2008年的企业所得税进行了实证分析,探讨了企业所得税优惠政策执行中存在的问题,从四个方面提出了进一步完善企业所得税优惠政策的建议。
Taking Tianjin City as an example, this paper makes an empirical analysis of enterprise income tax from 1999 to 2008, and explores existing issues in the implementation of preferential policies of enterprise income tax. Furthermore, it proposes some suggestions on improving preferential policies of enterprise income tax from four aspects.
出处
《涉外税务》
CSSCI
北大核心
2010年第2期58-61,共4页
International Taxation In China
关键词
企业所得税
优惠政策
执行
Enterprise income tax Preferential policy Implementation
