| 我国企业所得税的制度缺陷与完善 |
| |
| 引用本文： | 郭文君.我国企业所得税的制度缺陷与完善[J].平原大学学报,2006,23(5):19-20. |
| |
| 作者姓名： | 郭文君 |
| |
| 作者单位： | 新乡市城市建设投资开发有限责任公司,资产经营部,河南,新乡,453000 |
| |
| 摘 要： | 运用国民待遇原则分析我国现行企业所得税制度的缺陷,指出两套所得税并存抑制了国内企业的发展,不利于建设公平、有序、竞争的市场环境,针对存在的问题,提出统一企业所得税的构想。
|
| 关 键 词： | 国民待遇原则 企业所得税 分析 |
| 文章编号： | 1008-3944（2006）05-0019-02 |
| 收稿时间： | 2006-05-23 |
| 修稿时间： | 2006-06-12 |
The Objection and Perfection of Enterprise Income Tax |
| |
| GUO Wen-jun.The Objection and Perfection of Enterprise Income Tax[J].Journal of Pingyuan University,2006,23(5):19-20. |
| |
| Authors: | GUO Wen-jun |
| |
| Abstract: | Analysing the objection of enterprise income tax through national treatment principle of two sets of income tax,wich restrains the development of civil enterprises,and goes against the construction of the justicial orderly competitive market environment.Based on the question,this paper puts forward the target of consolidation of two kinds of enterprise income taxes. |
| |
| Keywords: | national treatment principal enterprise income tax analysis |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
