| 论内外资企业所得税合并的意义 |
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| 引用本文： | 陈晓燕.论内外资企业所得税合并的意义[J].武汉理工大学学报(信息与管理工程版),2007,29(10):148-151. |
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| 作者姓名： | 陈晓燕 |
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| 作者单位： | 武汉理工大学,计划财务处,湖北,武汉,430070 |
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| 摘 要： | 阐述了"两税"合并的历史背景;介绍了"两税"合并的基本内容。分析了"两税"合并对内外资企业的不同影响,以及对国家宏观经济、财政收入和地方政府等的影响,对营造内外资企业的公平竞争,进一步促进我国经济发展会起到积极作用。
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| 关 键 词： | 企业所得税 外资企业 所得税合并 |
| 文章编号： | 1007-144X（2007）10-0148-04 |
| 修稿时间： | 2007-05-08 |
Significance of Income Tax Unification of the Foreign Firms and Domestic Firms |
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| CHEN Xiaoyan.Significance of Income Tax Unification of the Foreign Firms and Domestic Firms[J].Journal of Wuhan University of Technology(Information & Management Engineering),2007,29(10):148-151. |
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| Authors: | CHEN Xiaoyan |
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| Affiliation: | Finance Department of Wuhan University of Technology, Wuhan 430070, China. |
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| Abstract: | Background and contents of the income tax unification are introduced.Its influences on macroeconomics,fiscal revenue and local government are analyzed.It is pointed out that the income tax unification is helpful for fair competition and economic development. |
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| Keywords: | income tax foreign firms unification of income tax |
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