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我国的企业所得税制度经历了一个创新,从单一到复杂又回归单一的历程。然而即使在吸收与借鉴外国优秀经验的同时,我国企业所得税法中的特别纳税调整还是不可避免的具有其不完备性。本文旨再通过综述对于我国企业所得税制度的发展变化以及现行的特别纳税调整制度的归纳与总结分析得出我国现行的特别纳税制度在哪些方面具有不完备性。
China’s enterprise income tax system has undergone an innovation, from single to complex and return to a single course. However, even in the absorption and use of foreign excellent experience at the same time, China’s special tax adjustment in the Enterprise Income Tax Law inevitably has its incompleteness. This article aims to summarize and summarize the development and changes of the enterprise income tax system in our country and the summary and analysis of the current special tax adjustment system, so as to find out the incompleteness of the current special tax system in our country.