我国内、外资企业所得税制度的差异及改革设想

The Difference of China's Income Tax System Between Home and Foreign Enterprise and the Reformation Conceiving Thereof

我国现行所得税制存在的问题日益突出,这既不利于现代企业制度的建立和规范,也不利于内、外资企业间的公平竞争。同时,加入WTO,也迫使我国有关税收法律必须与国际接轨,改革不符合经济发展的内容。本文在分析内外资企业所得税制存在差异的基础上,提出了合并"两法"的若干建议,以期加快我国企业所得税制的改革和完善。

With China's prevailing income tax system getting more and more involved, it is neither good for the establishment and standardization of the modern enterprise system nor for the fair competition between home enterprise and foreign venture. Meanwhile , being one member of the WTO, it is imperative that China's tax law be in line with that of the world and what is not be amended. Based on the analysis of the difference of the prevailing income tax system between home and foreign enterprise, the author puts forward some advice of the combinations of 'two laws' with a view to enhancing the reformation and betterment China's enterprise income tax system.