摘要
广东省税收地位十分重要,连续14年税收总量全国第一,但是广东省税收存在的问题也是不容忽视的。本文充分利用广东省的税收数据,分析了广东省的税负水平与发达国家相比,远远偏低的;广东省的主体税种“生产型增值税”已经不能适应广东省经济发展的需要;广东省内外资企业所得税标准不统一影响了广东省公平竞争的经济环境。
Guangdong taxes play an important role in China, and the total quantity of Guangdong taxes has been larger than all other provinces in last fourteen years. However, the issues of Guangdong taxes are not ignored. This dissertation makes the best of the taxes data of Guangdong, analyzing that the tax burden is far lower than developed country, main taxes on the basis of production value-added tax can't adapt the development of Guangdong economy, the difference of enterprise income tax between local capital and foreign capital affects the Guangdong economic environment.
出处
《特区经济》
北大核心
2007年第1期36-37,共2页
Special Zone Economy
关键词
税负
主体税种
企业所得税
tax burden
main taxes
enterprise income tax