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| 摘要: |
| 论文分析了目前内外资企业所得税制度存在的主要问题及统一趋势，指出所得税并轨将有助于提高外资利用水平，并且所得税并轨时机已经成熟，应该尽快推出“两法合并”改革，缩短并轨之路。 |
| 关键词: 跨国公司 外商直接投资 企业所得税 外商投资企业所得税 增值税 |
| DOI： |
| 分类号:F810[著者标引] |
| 基金项目: |
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| On combination of enterprise income tax |
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CHENG Na
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| Abstract: |
| With China's WTO entry,there are more and more problems in China's preferential policies for income tax in foreign enterprises."National treatment",which is required by China's enterprises,urges the government to combine the income tax.However,the Vice-Minister of Finance,Lou Jiwei,indicated that the draft of the combined income tax has not been submitted to the NPC Standing Committee yet.Is there still a long journey to go for the goal? This paper points out that the combination of income tax payments will improve the level of foreign capital utilization.Right now,it is time to introduce the combination as well as to advocate the "merger of the two laws" reform. |
| Key words: MNE(multinational enterprise),Foreign Direct Investment,enterprise income tax,foreign direct investment enterprise income tax,value-added tax(VAT) |
