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| 新常态下企业所得税税收优惠制度的完善 |
| Perfection of Tax Incentives of Enterprise Income Tax System under the New Normal |
| 投稿时间：2017-12-11 |
| DOI：10.16018/j.cnki.cn32-1499/c.201802005 |
| 中文关键词: 企业所得税 税收优惠 正当性 完善路径 |
| 英文关键词: the enterprise income tax tax incentives legitimacy perfecting idea and path |
| 基金项目: |
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| 中文摘要: |
| 我国进入了经济发展的新常态阶段，适应经济发展新常态的重点是要推进供给侧的结构性改革，而供给侧改革的首要任务在于企业的发展，这其中企业所得税税收优惠是解决企业发展困境的重要手段。分析税收优惠的正当性与重要价值，阐述税收优惠与税收法定、公平、效率等税法基本原则之间的关系，并进一步讨论我国目前企业所得税税收优惠的法律制度与实践，总结出企业所得税税收优惠制度在经济新常态下存在的主要问题，提出建立统一市场以适应新常态下的新消费结构需求，严格依法优惠应对新常态下形态更复杂的发展模式，扶持特定行业中小企业发展以推动新常态下供给侧结构性改革等建议。 |
| 英文摘要: |
| The economic development of our country has stepped into a new normal stage, the focus of adapting to the development of the new normal is to promote the structural reform of the supply side, and the development of enterprise is the top priority of the reform of the supply side. To solve the enterprise development situation, the preference of enterprise income tax is an important way. The article would fully discuss the legitimacy of tax incentives and the important value, emphasis on the relationship between the basic principles of the tax law such as tax legal, fairness, efficiency and tax incentives. Then the article would analyze analysis the current tax incentives of enterprise income tax system and practice, and main problems about tax incentives of enterprise income tax system is summarized under the new normal, Then I proposed the following suggestions: unify market to adapt to the demand of the new consumption structure under the new normal, be strictly in accordance with the law to favorably respond to the more complex model of development under the new normal, support the development of small and medium-sized enterprises and specific industry to promote supply side structural reform under the new normal. |
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