| 企业所得税税收优惠政策分析 |
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| 引用本文： | 迟雪莹.企业所得税税收优惠政策分析[J].商丘职业技术学院学报,2004,3(2):15-17. |
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| 作者姓名： | 迟雪莹 |
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| 作者单位： | 厦门大学财政系,福建,厦门,361005 |
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| 摘 要： | 企业所得税优惠政策，足我国现行两套税法中差异最大的地方。在新一轮税改启动之际，统一企业所得税法已提到日程。分析我国目前的企业所得税税收优惠政策中存在的较为突出的不平衡性，为企业所得税的改革寻求路径。
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| 关 键 词： | 企业所得税 税收政策 优惠政策 外资企业 |
| 文章编号： | 1671-8127(2004)02-0015-03 |
| 修稿时间： | 2004年3月10日 |
The Analysis of Enterprise Income Tax's Preferential Tax Treatment |
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| CHI Xue-ying.The Analysis of Enterprise Income Tax''''s Preferential Tax Treatment[J].Journal of Shangqiu Vocational and Technical College,2004,3(2):15-17. |
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| Authors: | CHI Xue-ying |
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| Abstract: | The preferential tax treatment of enterprise income tax is the biggest difference between the two systems of enterprise income tax in China. With the beginning of a new round of tax reforms, unifying the two systems of enterprise income tax is ready to go. This paper emphatically analyses the unbalance of the preferential tax treat of enterprise income tax. And I hope that it will be helpful for the reforms of enterprise income tax. |
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| Keywords: | preferential tax treatment foreign capital companies' tax preference district's tax preferential tax treatment direct preferential tax treatment preferential tax treatment's orientation |
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