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Reflection on the Reformation of Income Tax Preferential System for Enterprises with Foreign Capital
Author(s): 
Pages: 112-115
Year: Issue:  1
Journal: FINANCE AND TRADE RESEARCH

Keyword:  涉外企业所得税优惠范围优惠税率负面作用改革思路;
Abstract: 我国实施涉外企业所得税优惠制度历时20余年,其间虽也进行过调整,然优惠的程度不但没有降低,且有提高之势.该优惠制度的积极作用自不待言,但过分的优惠已造成国家财政收入减少,且阻碍了内资企业的发展.本文试图对该优惠制度存在的问题及其负面作用进行分析,并提出改革的几点新设想.
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