| 两税统一过渡期问题和对策研究 |
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| 引用本文： | 黄芳.两税统一过渡期问题和对策研究[J].广东技术师范学院学报,2007(8):62-64. |
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| 作者姓名： | 黄芳 |
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| 作者单位： | 广东省羊城会计师事务所有限公司,广东广州510000 |
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| 摘 要： | 内外资所得税双轨运行的基本框架是1994年奠定的。在10多年的运行过程中，其原有的优势已不再适应现代经济的高速发展，两税统一势在必行。本文针对两税统一过渡期可能出现的问题，对如何实现顺利过渡做一些探讨。
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| 关 键 词： | 所得税 过渡期 对策 |
| 文章编号： | 1672-402X(2007)08-0062-03 |
| 修稿时间： | 2007年6月1日 |
The study of the problems and measurements of the unification of two sets enterprise income tax laws |
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| Huang Fang.The study of the problems and measurements of the unification of two sets enterprise income tax laws[J].Journal of Guangdong Polytechnic Normal University,2007(8):62-64. |
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| Authors: | Huang Fang |
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| Abstract: | the basis framework of simultaneous implementation of domestic and foreign enterprise income tax was set up in 1994.During over twenty years implementation,the original advantage of this system had not suit the high-speed development of modern economy,the unification of the two sets of enterprise income tax laws is inevitable tendency.The thesis focuses on the problems appearing possibly during the transferring period to study how to realize smooth transferring. |
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| Keywords: | income tax transferring period measurements |
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