摘要
分析了内外资企业所得税法存在的诸多差异 ,指出了内外资企业所得税法并存的弊端 ,从而提出统一两个所得税法的设想 ,从不同侧面探讨了内外资企业所得税法统一的必要性。
The paper mainly discusses the following questions:Analyzing distinctions between foreign-funded corporation income tax laws and domestic corporation income tax laws, indicating misconduct of the application of the two co-existing corporation income laws, this dissertation proposes to unify the two corporation income tax laws and discusses the necessity of the unification from various perspectives.
出处
《大连海事大学学报（社会科学版）》
2004年第2期67-69,共3页
Journal of Dalian Maritime University(Social Science Edition)
