企业所得税分享机制研析

An Analysis of Corporate Income Tax Sharing Mechanism

本文阐述了企业所得税政府间分享原则,介绍和分析了日本、德国企业所得税政府间分享机制的经验,在此基础上,提出了完善我国企业所得税政府间分享机制的建议。

This paper describes the inter-governmental sharing principles of corporate income tax. The paper introduces and analyzes the related experiences in Japan and Germany. On this basis, the paper gives some suggestions on how to improve the inter-governmental mechanism in China.