| 浅析中英两国企业所得税———应纳税额 |
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| 引用本文： | 文杨.浅析中英两国企业所得税———应纳税额[J].安康学院学报,2014(2):41-44. |
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| 作者姓名： | 文杨 |
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| 作者单位： | 深圳大学经济学院; |
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| 摘 要： | 企业作为社会主义市场经济的重要组成部分，其所得税制度设计的优劣直接关系到企业的发展和国家的繁荣。英国是最早实行公司税制的国家，其税制内容完善、结构合理。本文结合我国国情，对中英两国企业所得税-应纳税额进行了比较分析，以期为我国企业所得税税制改革和完善提供一定的借鉴。
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| 关 键 词： | 中英税制 企业所得税 应纳税额 |
Analysis on Corporation Tax System between China and Britain---Payable Tax |
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| WEN Yang.Analysis on Corporation Tax System between China and Britain---Payable Tax[J].Journal of Ankang Teachers College,2014(2):41-44. |
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| Authors: | WEN Yang |
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| Institution: | WEN Yang (College of Economic, Shenzhen University, Shenzhen 518000, Guangdong, China) |
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| Abstract: | Enterprise is one of the important part in the socialist market economy. Business income tax system is designed to be good or bad,which is directly related to the development of the enterprise and the prosperity of our country. Britain is the first country who estab-lished the tax system of company, which has the complete content and reasonable structure of tax. According to China＆#39;s national condi-tion;I make a detailed comparison of corporation tax about payable tax amount between China and UK in order to provide some certain reference to reform and improvement. |
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| Keywords: | tax system of China and British corporation tax payable tax amount |
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