摘要
构建企业集团不仅是企业自身发展的需要,也是提高一个国家竞争力的需要,同时也是一个国家宏观战略布局的需要。中国在促进企业集团发展上采取了一系列政策措施,这其中也包括税收政策。本文旨在梳理企业集团发展进程、宏观政策以及税收政策,总结其经验和教训,以便在未来更好地研究制定符合中国企业集团发展的税收政策,增强其国际竞争力。
It is necessary to establish enterprise groups for either enterprise＇s own development or national competitiveness and macroscopic strategy. So a series of policies and measures, including the tax policy, have been introduced to help to develop enterprise groups in China. This paper intends to detail the enterprise-group-related development process/macroscopic polices and tax policies and tax polices, summing up their experiences and lessons, to serve for China＇s future policy-making process.
出处
《税务研究》
CSSCI
北大核心
2008年第5期12-19,共8页
关键词
企业集团
税收政策
合并纳税
汇总纳税
Enterprise-group Tax policy Consolidation of taxation Combination of taxation
