WTO国民待遇原则与我国企业所得税制改革

随着我国社会主义市场经济的发展和现代企业制度的建立,面对企业所得税制改革的内在要求与WTO的外在约束,尤其是面对当前企业所得税“内外两制”的格局与WTO国民待遇原则严重冲突,对现行企业所得税制的改革已势在必行,本文从WTO国民待遇原则对缔约国税制的要求入手,结合现行企业所得税制的弊端,提出了统一内外资企业所得税的必要性与具体方案。

The National Treatment Principle of WTO and the Reform of China's Business Income Tax System

Along with the development of Chinese socialist market economy and the establishment of modern enterprise system,facing the internal requirement of business income tax system reform and the external restriction of WTO,especially when the pattern of "different systems of civil and foreign enterprises" in present business income tax badly conflicts with the WTO national treatment,the reform of current business income tax system is imperative.Beginning with the requirements the WTO national treatment principle brings about for tax systems of contracting states,and considering the disadvantages of present business income tax system,the authors specify the necessity and specific projects of unifying income tax for civil and foreign enterprises.