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就纳税主体而言,目前我国税法规定,外资企业以法人作为企业所得税的纳税人,而国内企业以是否实行独立经济核算、是否营利并结合经营方式确定纳税人,纳税主体不明确。这导致企业所得税与个人所得税交叉混淆,存在双重征税,对非营利单位也没有明确规定,所以在改革完善所得税、统一内、外资企业所得税法时,应对企业所得税的纳税主体、两法合并后的名称做出缜密科学的界定。
As far as taxpayers are concerned, at present, China’s tax law stipulates that foreign-funded enterprises should take legal entities as taxpayers for enterprise income tax. However, domestic enterprises are not clear about whether to implement independent economic accounting and profit-making and determine the taxpayers in combination with the mode of operation. This leads to cross-confusion between corporate income tax and personal income tax. Double taxation exists and there is no explicit stipulation for non-profit units. Therefore, when reforming and improving income tax and unifying the income tax laws of domestic and foreign-funded enterprises, the taxpayers should pay enterprise income tax. Make a scientific definition of the name.