作 者: ;
机构地区: 汕头大学法学院
出 处: 《现代法学》 2001年第6期82-84,共3页
摘 要: 目前 ,我国对内外资企业所得进行征税时 ,实行双轨制 ,即涉外企业和内资企业分别适用相应的所得税法。本文从统一内外资企业所得税税法的角度出发 ,探讨了设置两套所得税法原因、统一企业所得税税法的必要性和可能性 ,以及内外资企业所得税税法的统一的框架。 Today while China levies taxes on the income from the domestic and foreign capital enterprises, it carries out 'double track system': the different income tax laws on the domestic enterprises income tax law and that of the foreign enterprises. This article discusses the reasons why China makes two sets of income tax laws, and the necessities and the possibilities of unifying the enterprises income tax law, as well as the framework of unifying them.