Title: On Income Tax Amalgamation of Domestic and Foreign Capital Enterprises
Abstract:Our country has been practicing two sets of the enterprise income tax systems since the reform and open policy started.Two sets of income tax systems play an important role in pushing our country's ec...Our country has been practicing two sets of the enterprise income tax systems since the reform and open policy started.Two sets of income tax systems play an important role in pushing our country's economy development and attracting foreign capital.But,with the internalization of our country's economy development and our country's joining into the WTO,the defects of the tax systems become obvious.We should formulate income tax laws to conform to the situation of our country,define the appropriate tax rate and the range of taxpayer,unify the pretax deduce criterion,and adjust the tax revenue preference policy.Reforming our country's income tax is imperative under the situation.Read More
Publication Year: 2006
Publication Date: 2006-01-01
Language: en
Type: article
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