现行企业所得税制对我国资本输入的影响与对策分析

Analysis on the Effect and countermeasures of the Actual Enterprises Income Tax to Our Capital Import

现行企业所得税制在资本输入方面呈非中性的税收优惠政策,这种政策对我国资本输入存在负面影响,既缺乏效率,又丧失公平,并产生产业结构不能升级等种种问题。本文通过分析提出了促进资本输入的企业所得税税收政策,力求通过现行企业所得税制对我国资本输入的影响与对策分析来阐述“两税合一”的根源。

Enterprise gains tax system currently in effect is a non- neutral tax preferential policy. This policy exist negative effect in capital input, which both lacks the efficieney, and loses justice to our country capital input. This policy produces industrial set - ups not being able to escalate etc. The author proposed a promotional capital input enterprise income tax policy through the analysis. Make every effort to analyze that explains the origin of ＂two tax - in- one ＂ through resulting influence on importing in advantage of our country and countermeasure of tax system of current enterprise.