科研事业单位企业所得税制度优化研究

Translated title of the contribution: A study on Optimizing Enterprise Income Tax System of Scientific Research Organizations

Fengyu Huang, Yu Xin, Shuai Yuan

Research output: Journal PublicationArticlepeer-review

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 contributionA study on Optimizing Enterprise Income Tax System of Scientific Research Organizations
Original languageChinese (Simplified)
Pages (from-to)27-34
Number of pages8
JournalTaxation Research
Issue number11
DOIs
Publication statusPublished - 2019

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