摘要
回顾两税的发展演变情况,阐述其产生的作用,介绍新企业所得税法的主要内容,论述两税合并后对陕西省财政收入和企业发展的影响——财政收入在短期内会减少,但从长期来看,会形成稳定增长的财政收入模式;对企业公平竞争、增强企业活力、转变企业经济增长方式和产业结构升级、对跨国投资企业避免重复征税、提高利用外资质量和水平产生影响。
This paper reviewed two tax development evolution, discussed its effect, and introduced the main content of new enterprise income tax law, then discussed the effect of the combination of two tax on Shaanxi province budget income and enterprise development. It drew a conclusion that the budget income will fall in a short time, but in a long range, it will form the steady increase budgetary income pattern; and it will also im- prove the significant effect on enterprise competition, increasing enterprise energy, changing the enterprise eco- nomic increasement mode and industry structure upgrade, advoiding reapeat tax for multinational companies, and improving the quality of foreign capital utilization.
出处
《西安邮电学院学报》
2007年第6期23-27,共5页
Journal of Xi'an Institute of Posts and Telecommunications
关键词
两税合并
财政收入
企业发展
新企业所得税法
the combination of two tax
budget income
enterprise development
the new enterprise income tax
