经济全球化背景下的企业所得税调整策略

Tactics of Business Income Tax Adjustment under Economic Globalization

经济全球化进程的加快及我国经济整体开放程度的提高,将使我国经济日益融入到世界经济体系之中,客观上要求我国的税收政策必须与国际惯例接轨。因此,应在规范我国所得税制度的同时,保证企业市场竞争力的增强和吸引外资的持续性与有效性,提高国际竞争力。

With the acceleration of economic globalization and the further opening-up of our country＇s economy our country＇s economy will surely be involved in the world economic system, which requires our tax policy to follow the international practice. Therefore, in addition to the regulation of the income tax system in our country, the promotion of enterprise marketplace competition and sustained and effective attraction of foreign funds should be guaranteed.