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dc.contributor.author童锦治
dc.contributor.author舒逸之
dc.contributor.author余杨飞云
dc.date.accessioned2012-12-27T12:35:32Z
dc.date.available2012-12-27T12:35:32Z
dc.date.issued2010-02
dc.identifier.citation涉外税务,2010(2):37-40zh_CN
dc.identifier.issn1006-3056
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/14141
dc.description.abstract随着经济全球化的发展和国际间资本流动的加速,在追求公平、效率、收入的基础上,世界公司所得税改革的价值取向已进一步提升到提高本国税制竞争力、吸引国际投资的高度,降低税率、扩大税基、消除股息双重征税以及对现金流量税的理论推崇也成为实现这一价值理念的基本措施。zh_CN
dc.language.isozhzh_CN
dc.publisher涉外税务编辑部zh_CN
dc.subject公司所得税zh_CN
dc.subject税制竞争力zh_CN
dc.subject税率zh_CN
dc.subject税基双重征税zh_CN
dc.title公司所得税改革的世界趋势:价值取向与具体措施zh_CN
dc.title.alternativeGlobal Trend of Corporate Income Tax Reform: Its Orientation and Concrete Measureszh_CN
dc.typeArticlezh_CN


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