浅议新企业所得税的公平性

The Equity of the New Enterprise Income Tax

从税收公平原则的含义入手,对新旧所得税法进行了比较研究。认为旧的所得税法在内外资企业、民营与国有企业税收方面存在不公平现象。在企业所得税"两法合并"改革之后,实现了内外资企业公平竞争、共同发展的"双赢"。得出依照公平原则制定的新企业所得税法,实现了内、外资企业平等税收负担,为各类企业提供公平市场环境的结论。

This paper analyzes the concept of taxation equity principle and compares old and new income tax law. It points out that ＇Two taxes merger＇ reformation of the enterprise income tax achieves the ＇double-win＇ of the fair competition and mutual development of domestic and foreign enterprises and creates fair competition environment of taxation policy. It also indicates that the new enterprise income tax law which is established according to the equity principle achieves balance of tax duty of domestic and foreign enterprises and provides equal market environment for all corporations.