摘要
本文从分析我国现行企业所得税制存在的弊端出发 ,借鉴国际经验 ,提出了我国统一企业所得税法若干问题的具体对策。
This article put forward some specific ways to uniting income taxes of enterprise on the basis of analysis of our present income tax systems of enterprise and through using the experience of other countries for reference.
关键词
税法
企业所得税
税基
税率
税收优惠
income tax of enterprise
tax basis
tax rate
tax preference
