摘要
《企业所得税法》的平稳运行,对保证企业所得税收入稳定增长、优化外商直接投资结构和产业结构发挥了积极的作用。下一步的工作重点是加快完善企业所得税政策体系和管理制度框架,着力实施企业所得税的专业化管理,进一步发挥企业所得税的职能和作用。
The robust performance of the Enterprise Income Tax Law of the PRC has played a positive role in ensuring a steady growth of EIT revenue as well as optimizing the FDI structure and industrial structure. As far as the EIT is concerned, the key areas of our future work include： to speed up the improvement of the overall policy system and administration framework, and to enhance professional administration so as to further strengthen the role of the enterprise income tax.
出处
《涉外税务》
CSSCI
北大核心
2009年第1期23-25,共3页
International Taxation In China
关键词
企业所得税
减税效应
产业政策
税制优化
Enterprise income tax Tax-cut effect Industrial policy Tax optimization
