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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/30214

    Title: 中國企業所得稅兩稅合一及其對企業發展與財政收入影響之分析
    Other Titles: A study on China's new enterprise income tax law influences enterprise development and financial income
    Authors: 汪銘鈞;Wang, Ming-chun
    Contributors: 淡江大學中國大陸研究所碩士班
    郭建中;Guo, Jiann-jong
    Keywords: 企業所得稅;兩稅合一;公共財政;企業發展;財政收入;enterprise income tax law;incorporation of income tax law;Public Finance;enterprise development;financial income
    Date: 2008
    Issue Date: 2010-01-10 23:27:46 (UTC+8)
    Abstract: 在2007年3月16日,《中華人民共和國企業所得稅法》在中華人民共和國第十屆全國人民代表大會第五次會議通過,結束了自改革開放以來,中國內資企業與外資企業適用不同所得稅法的時代。兩個企業所得稅法合併成一個完整的稅法,稱為兩稅合一。



    In March 16, 2007,『Enterprise Income Tax Law』Passes in the tenth session of National People''s Congress fifth conference . Has finished since the reform and open policy, Domestic-Funded Enterprise and Foreign-Funded Enterprise are suitable for use the different income tax law in China. Two difference enterprises income tax laws merge a complete tax law, is called 『incorporation of income tax law』.

    The Chinese government carries out the public financial reform plan that starts to let the enterprise income tax reform. The describe process which the enterprise income tax reform around experiences. Understands from the government and enterprise''s angle to the reform process in the question and the direction. Under the reform and open policy, China''s market economy system unceasingly makes great strides forward to front. The old system gradually departs from with the time. After join WTO, appears the insufficiency, like the administration, the preferential policy and so on. Then affects in the Chinese enterprise normal development and the financial surface question. Therefore after passes through a discussion, decision reform tax system.

    After the new tax system implementation, the paper discusses two stratification planes the influences, one is the enterprise develops; another is the financial income. Develops from the enterprise looked that, the new tax system emphasis fair and justice, lets possess in China''s enterprise all can compete under the same environment. Gets rid of the Domestic-Funded enterprise disadvantageous status. The new tax law from aspect tax rate, preferential policy and so on begins, change entire China''s environment. Like is do not come by the industry to implement the different preferential policy, as soon as reforms the difference policy. As well as the formulation related cushion time, reduces the impact which the reform creates.

    About the financial income, the enterprise income tax accounts for the proportion to be only inferior to the increment duty, is second is big taxation. The China financial system changes along with the switcher economy but the tax revenue system reform has the significant influence to it, Like the central committee and the place finance state of equilibrium. The anticipated new taxation implementation is affecting the financial income in the short-term. Look from the long-term surface that, the new system implements the wide tax base, will be able to increase the financial income. The paper implements the new enterprise income tax law in the discussion, to China''s enterprise development and the financial income, will analyze by the comparatively macroscopic angle.
    Appears in Collections:[中國大陸研究所] 學位論文

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