中国与新加坡企业所得税比较及借鉴.docxVIP

PAGE PAGE 8 中国与新加坡企业所得税比较及借鉴 中文摘要 随着“一带一路”的不断发展，中国与新加坡的关系日益密切，两国间的贸易往来日益频繁。由此而来关于所得税方面的相互比较也来越多，而新加坡在所得税制度方面有其值 得借鉴之处，值得我国学习改进。当下，中国企业所得税拥有内外资企业公平竞争、税负 公平、税收负担不易转嫁、税收环节单一、没有双重征税等优点，使内外资企业站在公平 起跑线上，有利于企业提高投资能力、独立创新能力和外国投资的质量和水平。这有利于 加快中国企业“走出去”的步伐，但中国企业所得税中仍然存在一定的问题需要不断向别国学习并且改进。为此，本文比较分析中新两国的所得税具体规定和有关政策，获得新加坡 企业所得税中的先进理念法则，为中国的企业所得税提出有意义和实际可行的意见。 ［关键词］中国；新加坡；企业所得税 Comparison and Reference of Corporate Income Tax between China and S ngapore Abst act With the continuous development of the “The Belt and Road Initiative”. China’s relations with Singapore are becoming increasingly close, and trade between the two countries is increasingly frequent. As a result, more and more comparisons have been made on income tax. Singapore has something to learn from in the income tax system.Which is worth learning and improving in China. At present, Chinas corporate income tax has fair competition among domestic and foreign-funded enterprises, fair tax burden, tax burden is not easy to pass on, and taxation links are single.There is no double taxation and other advantages.So that domestic and foreign-funded enterprises stand on the fair starting line.Which is conducive to enterprises to improve their investment capacity. Independent innovation capability and the quality and level of foreign investment. This is conducive to accelerating the pace of Chinese enterprises going global. However, there are still certain problems in Chinas corporate income tax that need to be continuously learned and improved in other countries. To this end, this paper compares and analyzes the specific income tax regulations and related policies of China and Singapore and obtains the advanced concept rules in Singapores corporate income tax.Which provides meaningful and practical advice for Chinas corporate income tax. Key word：China ;Singapore;Enterprise income tax 一 、引言 在当前的经济条件下，税收正在发挥越来越重要的作用。在资产阶级制度下，税收在实现资本主义国家的职能中发挥作用;在社会主义制度下，税收是实现社会主义国家功能的重要因素。它不仅是国家调控经济的主要手段，也是市场经济运行的主要参数。它能对企业的生产力、公