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本文结合我国加入WTO的背景,对目前企业的所得税负担进行了分析,就我国企业所得税改革如何在融入世界税制改革进程与服务我国改革开放大局的问题进行了论述。
Based on the background of China’s accession to the WTO, this paper analyzes the current corporate income tax burden and discusses how China’s corporate income tax reform is integrated into the world tax reform process and the overall situation of China’s reform and opening up.