摘要
近年来 ,围绕对我国企业所得税制深化改革的问题 ,税收理论界及实际工作部门的同志们提出许多有创建性的意见。本文拟在分析现行企业所得税制存在的诸多缺陷的基础上 ,提出进一步深化改革和优化设计的基本设想。
In recent years,the tax theoretical circle and tax practical sector have put forward many innovative suggestions about the further reform of China s business income tax system.The author of this article,on the basis of analyzing many defects of the current business income tax system,proposes a tentative idea about the further reform and the optimal design of business income tax system.
出处
《辽宁财专学报》
2001年第6期3-7,共5页
Liaoning Financial College Journal
