改革企业所得税需要注意的几个问题

Several problems of reforming the income tax of enterprises

面对经济全球化和我国加入WTO的新形势 ,现行企业所得税的内外有别政策、优惠政策、税收负担政策、税权划分及征管等诸多方面与当前发展变化了的国内、国际环境极不相符 ,对其进行全面改革和完善已势在必行。本文在对现行企业所得税存在的问题进行全面分析的基础上 ,提出了改革企业所得税需要注意的问题及对策建议。

With economic globalization and our entry into WTO, the inter-external distinguishing policies, preferential policies, tax-burden policies and the division of tax rights can't be matched with our developing national and international environment. So, it is necessary to reform and perfect these problems. The article puts forward some problems which are needed more attention and some countermeasures.