我国的现行企业所得税不足和改革方向.docVIP

本科生毕业论文 我国现行企业所得税的不足和改革的方向 Defective Current Corporate Income Tax And Direction Of Reformation 学生姓名 夏煜昊 所在专业 法学 所在班级 法学2008级 申请学位 法学学士 指导教师 黄琼 职称 讲师 副指导教师 职称 答辩时间 2012年6月10日  目 录 摘 要 I ABSTRACT II 引言 1 1我国现行企业所得税问题 1 1.1企业所得税的双重性 2 1.1.1企业所得税的税权双重性 2 1.1.2双重课税 5 1.2所得税减免政策错位 6 1.2.1小型微利企业减免不到位 7 1.2.2高新企业优惠错位 7 2现行企业所得税不足原因探讨 7 2.1部门意志下的税权 7 2.2 分税制以及古典公司税收制 7 2.3 小型微利企业减税空间 7 3我国现行企业所得税改革方向 7 3.1 用完善税法体系规范行政式税权 7 3.1.1平衡地方与中央税收利益 7 3.1.2健全税法制度规范国家以及地方税权 7 3.2 优化结构性减税 7 3.2.1细化结构性减税等级 7 3.2.2 优化税收制 7 鸣 谢 7 参考文献 7  摘 要 从20世纪70年代末起，中国开始改革开放，税制建设进入了一个新的发展时期，税收收入逐步成为政府财政收入最主要的来源，同时税收成为国家宏观经济调控的重要手段。 Since the end of 1970s, China began to reform and open to the outside world and so, the construction of tax system stepped into a new developmental epochs. Tax gradually became the main resource of the financial revenue, and an important method to regulate and control the state micro-economy. But on enterprise income tax, there still remain a lot of problems. From the objects to which the tax apply, the taxation power, to tax rate, we still have multiple standards which have to be simplified urgently. This thesis thinks such multiple standards violate the fairness of the tax system and they are the shortage of our enterprise income tax system and, it should be our direction of our reform of the tax system. This thesis tries to probe into the double standards of the enterprise income tax and the preferential policies on abatement of tax on small enterprises and hi-tech enterprises. In this thesis, particular emphasis is put on the reforming direction of the normalization of the taxation power perfecting the tax law system and for the first time, this thesis puts forward the new concept on detailing the small enterprises income tax through structural abatement of tax. Keywords: Enterprise income tax, Tax, Enterprise income tax of tax right, Administrative style, Refinement of structural tax reduction  我国现行企业所得