香港“资本减免”制度对我国折旧政策改革的启示

Enlightenment on the Policy of ′Reducing or Remitting Capital′ in Hong Kong for the Reform of Depreciation Policy in Our Country

为适应我国加入WTO的需要,增强企业活力,促进国有企业改革,强化所得税管理,必须借鉴香港"资本减免"制度,在统一的国内企业所得税的基础上转变优惠政策形式,尽量减少减免税、优惠税等直接形式,较多采用加速折旧、税收抵免、加计扣除等间接形式提高优惠效果和经济运行效率。

Having joined the WTO, our country must borrow the policy of ′reducing or remitting capital′ in Hong Kong, thought which it will empower the vigor of the enterprises, prompt the reform of the state-owned enterprises further and enforce the management of the income taxation, to meet our country's demand. On the basis of the unified income taxation in the domestic enterprises, our country should turn to the more favored policy by means of to reduce the tax directly, to accelerate depreciation, to reduce the taxation and to deduct the adding accumulation indirectly, in order to improve the preferential effect and the running of the economy.