摘要
在统一内外资企业所得税的基础上建立规范的法人所得税制度是我国企业所得税制改革的必然趋势。统一规范法人所得税税基 ,在确定计税成本时应充分体现纳税人的费用补偿原则 ,并适当降低所得税税率 ,清理整顿税收优惠政策 ,为各种所有制形式的企业创造公平纳税环境 ,规范国家与企业的分配关系 。
It is inevitable that we establish the norm corporate income tax system basing on unifying domestic and foreign enterprise income tax. Unifies the income tax-base, consideres the taxpayer's expenses to compensate, and lows the income tax rate, tidies up the tax incentive policy to create the fair tax environment, establish the norm allocation relation between nation and enterprise, simplify tax system.
出处
《中央财经大学学报》
CSSCI
北大核心
2004年第3期13-15,共3页
Journal of Central University of Finance & Economics
关键词
法人所得税
税基
费用补偿
税率
税收优惠
Corporate income tax Tax-base Expenses to compensate Tax rate Tax incentive
