合并后企业所得税税率形式的选择

TX A Choice of Tax Rate Forms of Income Tax in Merged Enterprises

西方国家自８０年代以来大多将公司所得税由累进征收改为比例征收，有其特定的政策目标和现实条件。我国税制改革中企业所得税税率形式的确定应更多地基于中国的客观实际去考虑，不宜盲目模仿。为提高所得税的收入弹性系数，调节人们的收入分配，同时又鼓励企业规模经营。

Abstract The most companies in the western countries changed graduated collection into proportional. one since the 1980s because of their specific policies and conditions.But the objective conditions in china should be considered when the Tax rate form of our business income taxes is made .The merged business income taxes should adopt progressive tax rate in excecs of specific amounts with speed reduction in order to improve the elasticity coefficient revenue of income tax, adjust the people's revenue allocation and encourage the scale management of enterprises.