| 必须统一企业所得税征管制度 |
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| 引用本文： | 毛波军,陈雯,安金如.必须统一企业所得税征管制度[J].孝感职业技术学院学报,2004,7(1):65-67. |
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| 作者姓名： | 毛波军 陈雯 安金如 |
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| 作者单位： | [1]湖北职业技术学院，湖北孝感432000 [2]应城市劳动局，湖北应城432400 [3]武汉市华民集团总公司，湖北武汉430081 |
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| 摘 要： | 为了充分发挥税收的调节作用，保护国内产业的发展，促进经济结构调整，为企业的公平竞争创造条件，必须统一内、外资企业所得税。这是中国经济融入国际经济大发展中的客观需要，是中国企业参与国际竞争的现实要求，也是中国税制建设的必然趋势。
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| 关 键 词： | 企业 所得税 征管制度 税收优惠 公平竞争 税收制度 |
| 文章编号： | 1671-8178(2004)01-0065-03 |
| 修稿时间： | 2004年2月18日 |
It Is a Must to Unify Tax Administration System of Enterprise Income Tax |
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| MAO Bo - jun CHEN Wen AN Jin -ru.It Is a Must to Unify Tax Administration System of Enterprise Income Tax[J].Journal of Xiaogan Vocational-Technical College,2004,7(1):65-67. |
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| Authors: | MAO Bo - jun CHEN Wen AN Jin -ru |
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| Abstract: | To bring tax regulation into play, protect the development of domestic industry, promote the regulation of economic structure, and to create fair competition for enterprises, it is necessary to unify the income tax of domestic and foreign enterprises. The aim is to meet the objective need for China to be emerged into the development of international economy, to adapt itself to participate in the international competition , and to follow the trend of Chinese tax system construction. |
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| Keywords: | income tax tax of preference fair play tax system unity |
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