“两税合一”——障碍分析与具体构想

Unified Income Tax System for Both Domestic and Foreign Enterprises——Obstruction Analysis and Framework

本文通过对“两税合一”从动议到成为共识经过的分析,及对“两税合一”的反方观点影响外资论、收入减少论、改革时机论进行剖析,得出当前两税合一的必要性和紧迫性,提出了我国新公司所得税法的具体构想。

This paper concludes the necessity and the urgency for unifying income tax for both domestic and foreign enterprises by studying the problem from motion to common understanding and by analyzing the impact of foreign capital and revenue reduction and reform opportunity. It also puts forward a corporation income tax framework.