现代物流企业营业税征管中存在的问题

导出

摘要股息所得税的改革思路分为两种：调整计税方法和降低股息税率。OECD国家在20世纪70～90年代突出公平原则。主要利用所得税一体化措施来降低股票的资本成本；21世纪开始后突出效率原则，直接降低股息所得税的税率。我国的股息所得税制度改革应突出效率为主、公平为辅的主题。

作者管丽娟

机构地区山东省青岛市地方税务局

出处《税务研究》 CSSCI 北大核心 2008年第12期35-40,共6页

关键词股息所得税物流企业营业税计税方法

参考文献6

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6I.R.C§1(h)(11)

税务研究

2008年第12期

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