摘要
按照社会主义市场经济的客观要求,资产评估收费应该放开,由市场形成价格。但根据我国评估市场不成熟的实际,应由政府管理部门制定指导价格或最低保护价格。建议加强个人所得税的征收管理,集中纳税,免征企业所得税。
According to the requirements of socialist market economy charges for assets valuation should be determined by market. However, due to the immaturity Of valuation market, government should institute guided or protective price. As for the administration of individual income taxation, the author prefers centralization and advocates exempting enterprise income taxation.
出处
《中国资产评估》
CSSCI
2000年第2期39-40,48,共3页
Appraisal Journal of China