德国和丹麦两周公司所得税制早在本世纪初就已经形成。随着经济的发展,两国又都根据本国国情进行了税制改革,德国在1977年进行了税制改革,丹麦分别在1986年和1994年进行了税制改革。两国的公司所得税各有特点,不少方面值得我国借鉴。(一)按照公平税负、实施国民待遇的原则,内外资企业必须适用统一的企业所得税制。公平税负是国际税收界设计和实施税收制度的最基本的原则,其实质内容是纳税能力相同者应纳相同数额的税款,纳税能力 The two-week corporate income tax system in Germany and Denmark was established as early as the beginning of this century. With the development of economy, both countries carried out the tax reform according to their national conditions. In Germany, the tax reform was carried out in 1977, and Denmark implemented the tax reform in 1986 and 1994 respectively. The two countries have their own characteristics of corporate income tax, many areas worth our reference. (1) According to the principle of fair tax burden and implementation of national treatment, both domestic and foreign-funded enterprises must apply a unified enterprise income tax system. Fair tax burden is the most basic principle in the design and implementation of the tax system in the international tax sector. The essence of tax burden is the same amount of tax and tax payment capability