摘要
《企业所得税法》自2008年1月1日实施以来运行顺利。《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、促进区域经济协调发展,都发挥了积极的作用。针对《企业所得税法》实施过程中存在的突出问题,我国应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,为实现"保增长、扩内需、调结构"的经济发展目标提供有利的税收政策支撑。
The Enterprise Income Tax Law has been implemented smoothly since January 1, 2008. Its smooth and stable operation has played a positive role in ensuring the steady growth of the corporate income tax revenue, optimizing the FDI structures and industrial structures, and promoting the coordinated development of the regional economy. In terms of the outstanding problems in the process of its implementation, China should accelerate the improvement of the corporate income tax policy system and the management system framework and focus on the professional management for its implementation to provide a favorable tax policy support, for the realization of the country＇s economic development goals to ensure economic growth, expand domestic demand and adjust industrial structure.
出处
《税务研究》
CSSCI
北大核心
2009年第2期31-35,共5页
关键词
《企业所得税法》
减税效应
产业政策
汇总纳税
税制优化
Enterprise Income Tax Law
Tax-reduction Effect
Industrial policy
Consolidated Income Tax Return
Tax system optimization
