学术
摘 要:
2007年3月16日，在全国人大五次会议上，高票通过了新的企业所得税法，这标志着中国利用外资进入了一个新阶段。从外资“百强”企业税收零增长的启示等方面来分析两税合并的动因和意义以及两税合并不会影响外商的投资规模，还可以杜绝假外资的泛滥等，从而在两税合并的过程中，制订出切实可行的过渡性措施。[著者文摘]
文章出处:
《哈尔滨商业大学学报：社会科学版》-2007年6期 -20-22页
栏目信息:
分 类 号:
文献标识码:
A
文章编号:
1671-7112（2007）06-0020-03
About the Considering of ＂Twain Tax＂ Combination Problem
FU Li （1 .School of Economics and Management, Dalian Maritime University, Dalian 116026,China）
Abstract:
On March 16 2007, In the meeting of whole demos congress, new enterprise income tax was passed by high tickets, Which sighs entering a new stage of utilizing foreign capital in China. Analyzing the causes and significance of ＂twain tax ＂ combination from the enlightenment of foreign enterprise＇ s taxation zero addition; the ＂twain tax＂ combination can not influence foreign tam＇chant＇ s investment and also can stop the pouring of false foreign capital; in the course of twain tax combination, formulating the feasible and workable transition steps.[著者文摘]
Key words:
twain tax combination;enterprise income tax;foreign enterprise
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