| 企业所得税改革的经济影响分析 |
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| 引用本文： | 马强.企业所得税改革的经济影响分析[J].上饶师范学院学报,2008,28(1):28-31. |
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| 作者姓名： | 马强 |
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| 作者单位： | 河南工业大学经济贸易学院,河南郑州450001 |
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| 摘 要： | 2007年我国对现行的内外有别的企业所得税制度进行了改革，颁布了新《企业所得税法》，实现了企业所得税两税合并。通过对企业所得税两税合并对企业经营、政府财政收入水平变化、产业结构变动以及宏观经济运行趋势所可能产生的经济的影响的探索分析，认为企业所得税两税合并有利于促进不同性质企业的公平竞争和企业规模和结构的优化，有利于保持财政收入稳定、有序增长，有利于我国产业结构的优化和地区间经济均衡发展，有利于我国宏观经济的稳定与健康发展。
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| 关 键 词： | 企业所得税 税收合并 经济影响 |
| 文章编号： | 1004-2237(2008)01-0028-04 |
| 修稿时间： | 2007年10月8日 |
Economic Impact of the Unification of the Enterprise Income Tax |
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| MA Qiang.Economic Impact of the Unification of the Enterprise Income Tax[J].Journal of Shangrao Normal College,2008,28(1):28-31. |
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| Authors: | MA Qiang |
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| Institution: | MA Qiang (School of Economics and Trade, Henan University of Technology, Zhengzhou Henan 450052, China) |
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| Abstract: | In 2007, China reformed the existing enterprise income tax system, promulgated a new enterprise income tax law and carried out the unification of enterprise income tax law and the two laws. This paper analyses the economic impact brought by the unification of enterprise income tax laws on the operation of business, government revenue levels, changes in the industrial structure, as well as trends. By means of the above investigation, the main conclusions drawn are as follows： the unification of enterprise income tax laws is conducive to the promotion of business operation, maintaining revenue stability and orderly growth, op- fimizing industrial structure and interregional balanced economic development, and conducive to macroeconomic stability and healthy development as well. |
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| Keywords: | enterprise income tax unification of income tax economic impact |
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