Abstract
我国企业所得税制度已逐步完善,但对科研事业单位的适用性仍然不足。本文从理论政策和征管实务两方面入手,梳理了科研事业单位企业所得税的制度空白,剖析了征缴实务中的现实问题,在分析科研事业单位的公益属性、非企业特征的基础上,借鉴美国经验,探讨了科研事业单位企业所得税制度优化改革的方向。
| Translated title of the contribution | A study on Optimizing Enterprise Income Tax System of Scientific Research Organizations |
|---|---|
| Original language | Chinese (Simplified) |
| Pages (from-to) | 27-34 |
| Number of pages | 8 |
| Journal | Taxation Research |
| Issue number | 11 |
| DOIs | |
| Publication status | Published - 2019 |