国民待遇原则与我国企业所得税税制改革

NATIONAL TREATMENT PRINCIPLE AND REFORM OF CHINESE CORPORATION INCOME TAX

通过对税收国民待遇原则的分析 ,结合我国企业所有制的现状特点 ,对国民待遇原则与我国企业所得税制改革的关系进行讨论 ,并提出我国现在企业所得税制改革中运用国民待遇原则的几点设想。

National treatment is a concept that being introduced in the process of China entering the WTO,it is also the principle that has to be followed in the process of China's opening to the world.Our country's reformation of corporation income tax has to face the problem of how to use the principle appropriately.By analyzing national treatment of tax and integrating the character of our country,the article discusses the relationship between national treatment and our country's reformation of corporation income tax,and brings forward tentative plan of using national treatment in our country's reform of corporation income tax.