企业所得税税率调整的经济影响探析

Analysis on Economic Influence on Tax Rate Adjustment of Enterprises Income Tax

从税率的调整角度,对新旧企业所得税税率的规定进行比较,分析新企业所得税税率的经济学内涵:统一税率为内外资企业发展创造公平竞争的市场环境;拉弗曲线最优税率的经济学诠释;新税法确立了中等偏低的具有国际竞争力的税率,提出了新税法将对企业及经济运行的影响。

From the angle of adjustment of tax rate, the essay makes a comparison of the regulations of the new and the old enterprise income tax rate, analyzes the economics intension of the new enterprises income tax rate： unify tax rate to create fair competitive market environment for the development of domestic and foreign investment enterprises, economic explanations on Laffer curve maximized tax rate, ＂New EIT Law＂ establishes the medium and lower tax rate with international competitiveness and puts forward the impacts of ＂New EIT Law＂that might have made on enterprises and economy.