| 新形势下企业所得税制度存在的问题及解决建议 |
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| 引用本文： | 张琦.新形势下企业所得税制度存在的问题及解决建议[J].长春大学学报,2007,17(1):11-13. |
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| 作者姓名： | 张琦 |
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| 作者单位： | 吉林省中东集团有限公司 吉林长春 |
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| 摘 要： | 以目前的税收体制当中存在的弊端为切入点,结合国际惯例,参考国外的先进经验,从纳税人的认定、税收优惠政策的选择等方面进行探讨,目的是改进我国目前的税收制度,实现税收工作的公平、公开、公证。
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| 关 键 词： | 新形势 企业所得税 问题及解决建议 |
| 文章编号： | 1009-3907(2007)01-0011-03 |
| 修稿时间： | 2006年10月20 |
On the existing problems and solution suggestions concerning enterprise income tax system under new circumstances |
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| ZHANG Qi.On the existing problems and solution suggestions concerning enterprise income tax system under new circumstances[J].Journal of Changchun University,2007,17(1):11-13. |
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| Authors: | ZHANG Qi |
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| Abstract: | There are still many imperfection in the current regulation system since the implementation of the enterprise income tax in 1994.This thesis expatiates the existing problems in the current system in a simple way and provides relevant solution suggestions focusing on three aspects of the unification of domestic and foreign capital enterprises,qualification of taxpayer and selection of revenue policy. |
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| Keywords: | new circumstances enterprise income tax system suggestions |
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