上海自贸区企业所得税减按15%征税的可行性研究

Translated title of the contribution: The Study of the Feasibiiity on a Reduced Enterprise Income Tax 15%in China(Shanghai) Pilot Free Trade Zone

孙 红梅, 郭 梦荫

Research output: Contribution to journalArticle

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Abstract

Based on the comparative analysis of China (Shanghai) Pilot Free Trade Zone and Nansha, Hengqin, Qianhai three geographically economy pilot areas in geographical position, economic radiation scope,strategic positioning, the key development direction, the enterprise income tax project five aspects. This paper argued that free trade zone of Shanghai and the three economic pilots have different goals,so we should not use the same policy. Shanghai free trade zone didn’t introduce a 15% enterprise income tax policy which is a policy trend analysis results. Combined with the current economic situatian at home and abroad,tax principle and the Shanghai FTZ's own characteristic research:in the short term,a reduced enterprise income tax at the rate of 15% does not have the feasibility in Shanghai FTZ.Finally, this paper suggested some recommendation of the relevant tax policy in the future.

Original languageChinese (Simplified)
Pages (from-to)181-190
Number of pages10
JournalJournal of Economics of Shanghai School
Volume12
Issue number2
Publication statusPublished - 2014
Externally publishedYes

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China
Free trade zone
Income tax
Shanghai
Economics
Tax policy
Strategic positioning
Radiation
Tax
Trend analysis
Comparative analysis

Keywords

  • Enterprise Income Tax
  • Strategic Positioning
  • Reform Tax Preference

Cite this

上海自贸区企业所得税减按15%征税的可行性研究. / 孙红梅; 郭梦荫.

In: Journal of Economics of Shanghai School, Vol. 12, No. 2, 2014, p. 181-190.

Research output: Contribution to journalArticle

孙红梅 ; 郭梦荫. / 上海自贸区企业所得税减按15%征税的可行性研究. In: Journal of Economics of Shanghai School. 2014 ; Vol. 12, No. 2. pp. 181-190.
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abstract = "基于对中国(上海)自由贸易试验区与广州南沙、珠海横琴、深圳前海三个经济试点在地理位置、辐射范围、战略定位、重点发展方向、企业所得税减税方案五个方面情况的对比分析,本文认为上海自贸区与这三个经济试点的设立目标不同,不可使用相同政策,上海自贸区未出台15{\%}所得税政策是政策趋势的分析结果。结合当前国内外的经济形势、税收原理及上海自贸区自身特性,本文认为:上海自贸区企业所得税减按15{\%}的税率征税在短期内不具备可行性,最后提出相关税收政策建议。",
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