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    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。

    中國政府推行公共財政改革的方案,開始讓企業所得稅改革啟動。描述企業所得稅改革前後所經歷的過程,從政府與企業的角度來瞭解到改革過程中的問題與方向。在改革開放下,中國的市場經濟體制不斷地向前邁進,舊制度逐漸與時代相背離。在加入WTO後,更顯得不足,像是稅的徵收方式、優惠政策等。進而影響到在中國企業正常的發展與財政面的問題。因此在經過一番討論後,決定改革稅制。

    新的稅制實施後,本論文討論兩個層面的影響,一是企業發展;二是財政收入。從企業發展來看,新的稅制強調著公平與正義,讓所有在中國的企業都能在相同環境下競爭。擺脫過去內資企業不利的地位。新稅法從稅率、優惠政策等方面著手,改變整個中國的環境。像是以產業別來實施不同的優惠政策,一改過去差異政策。並制定相關的緩衝期,降低改革所造成的衝擊。

    關於財政收入上,企業所得稅所佔比例僅次於增值稅,為第二大稅種。中國財政制度隨著轉軌經濟而變動,而稅收制度的改革是對其有重大之影響,像是中央與地方的財政平衡狀態。預期著新稅制的實施於短期內影響著財政收入。從長期面來看,新制度實施寬稅基,將會增加財政收入。本論文在探討實行新的企業所得稅法,對中國的企業發展與財政收入,將以較宏觀的角度來分析。
    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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