摘要
个人独资企业法已颁布实施近一年，但中清开办者甚少．作者认为这与个人独资企业所得税负过重，有关公平有甚大关系，应修改税法，以便鼓励有保护个人独资企业的发展．
Although the 《Law of Personal Sole-Investor Enterprise》 has been putting into practice, few people apply for set-up of their personal sole-investor enterprises.The author thinks the reason for it is at the income tax for the personal sole-investor enterprises is too unfairly heavy.
出处
《广西政法管理干部学院学报》
2000年第4期35-36,共2页
Journal of Guangxi Administrative Cadre Institute of Politics and Law
关键词
个人独资企业
所得税
立法
公平
Personal sole-investor enterprise
income tax
legislation
fairness.
