浅谈企业所得税税制改革的意义——从“两税合一”说起

Discussion on the Significance of Enterprise Income Tax on the Tax Reform---Talk about from two tax-in-one

随着我国经济的发展,其情况、结构等都发生了很大的变化;以更好的满足我国新时期经济发展的需要,我国现行所得税"内、外资企业各执一法"的法律制度体系也须针对新的情况及时对其进行修订和完善。而对于今年3月在第十界全国人民代表大会第五次会议上高票通过的《中华人民共和国企业所得税法》,其标志着我国内外资企业将拥有更加公平的竞争环境,从而也促进我国经济发展走向更高层次。本文结合我国发展现状,从现行所得税法的不足之处出发,就企业所得税改革的意义,谈几点肤浅的认识。

Along with the development of our country economy, its circumstance, structure took place very big. it aims at satisfying the needs of economy develop of our country at the period. This article has told superficial understanding on combining the development of our country at present, from the shortage of current income tax law, the meaning of enterprise income tax reform.