摘要
新的企业所得税法的出台,实现了内、外资企业适用统一的企业所得税法。短期内对财政收入有所影响;长期实行法定税率或名义税率的降低,将更有利于企业投资和扩大再生产,并对浙江省落实"十一五"规划目标,加快经济社会发展起到了积极的作用。并为浙江省经济持续健康发展和财政收入的稳定增长提供了坚实的保障。
With the new enterprise income tax, domestic and abroad businesses have the same firm income tax bill. Although it affects fiscal income in the short run, it can promote business invention and production expansion in the long run. It will contribute to the realization of the 15^th Planning of Zhejiang Province, accelerate economic development and lay down a solid foundation for healthy economic development and steady increase in fiscal income in Zhejiang.
出处
《财经论丛》
CSSCI
北大核心
2007年第6期21-28,共8页
Collected Essays on Finance and Economics
关键词
两法合并
经济税源
国税收入
combination of two bills
economic tax source
national tax income