期刊文献+

企业所得税并轨之路不要越走越长

On combination of enterprise income tax
下载PDF
导出
摘要 论文分析了目前内外资企业所得税制度存在的主要问题及统一趋势,指出所得税并轨将有助于提高外资利用水平,并且所得税并轨时机已经成熟,应该尽快推出“两法合并”改革,缩短并轨之路。 With China's WTO entry, there are more and more problems in China's preferential policies for income tax in foreign enterprises, "National treatment", which is required by China's enterprises, urges the government to combine the income tax. However, the Vice - Minister of Finance, Lou Jiwei, indicated that the draft of the combined income tax has not been submitted to the NPC Standing Committee yet. Is there still a long journey to go for the goal? This paper points out that the combination of income tax payments will improve the level of foreign capital utilization. Right now, it is time to introduce the combination as well as to advocate the "merger of the two laws" reform.
作者 程娜
机构地区 西南政法大学
出处 《重庆工商大学学报(西部论坛)》 2006年第4期69-72,共4页 Journal of Chongqing Technology and Business University:West Forum
关键词 跨国公司 外商直接投资 企业所得税 外商投资企业所得税 增值税 MNE (multinational enterprise) Foreign Direct Investment enterprise income tax foreign direct investment enterprise income tax value - added tax (VAT)
  • 相关文献

参考文献7

二级参考文献40

  • 1徐美银.外商投资对我国经济的影响[J].统计与决策,2004,20(8):62-64. 被引量:4
  • 2杨帆,陈明生,董继华,郭玉江.人民币升值压力根源探究[J].管理世界,2004,20(9):33-44. 被引量:38
  • 3裴权中,何艺.人民币升值的压力及其释放[J].山西财政税务专科学校学报,2004,6(1):19-23. 被引量:3
  • 4[1]De Long,Summers.Exchange Rates and Foreign Direct Investment[J].Quarterly Journal of Economics,1991~1993.
  • 5[2]Jones,Lee.Firm-Specific Assets and the Link Between Exchange Rates and Foreign Direct Investment[J].American Economic Review,1995,(3).
  • 6[3]Long,Wang.Foreign Direct Investment,Trade and Real Exchange Rate[N].NBER working paper,1997.
  • 7[4]Chuang.What Attracts Foreign Muhinational Corporations to China[J].Contemporary Economic Policy,1998,(3).
  • 8[5]Ben-David,Loewy.Exchange Rates Changes,Profitability,and Direct Foreign Investment[J].Southern Economic Journal,1998,(1).
  • 9[6]Dodain,Vamvakids.Do Exchange Rate Changes Drive Foreign Direct Investment[J].Journal of Business,1999,(3).
  • 10[7]Hendricks.Foreign Direct Investment in China:Recent Trend and Current Policy Issues[J].World Economy,2000,(2).

共引文献120

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部