基于“两型社会”视角的企业所得税分享制度改革研究

摘要

It is of practical significance for China to stimulate the initiative of all quarters of society in order to promote the change of economic growth pattern,and to construct the ＂Two-oriented Society＂.Based on the analysis of the incompatibility between current enterprise income tax sharing system and the construction of ＂Two-oriented Society＂,this paper suggests to reform the existing enterprise income tax rate and the sharing proportion between the central and the local governments according to the graded ＂two-oriented enterprises＂ criterion,so as to promote the independent participation of local government and enterprises in the development of ＂Two-oriented Society＂.%如何调动各方面的积极性促进经济增长方式的转变,推进＂两型社会＂的建设,是一个具有重要实践意义的课题。文章在分析现行企业所得税分享制度与＂两型社会＂建设矛盾的基础上,提出通过制定＂两型企业＂认定标准,改革现行企业所得税税率和中央与地方政府的分享比例,以推动地方政府和企业自主参与＂两型社会＂的发展。