完善越南企业所得税立法的思考

发布时间：2018-04-03 04:24

本文选题：中国与越南　切入点：企业所得税法　出处：《华南理工大学》2015年硕士论文

【摘要】：中国和越南都是社会主义的国家,两国在政治体制、文化传统和社会制度,尤其在法律制度建设等的方面,存在着一定的相似性。从两国改革开放的时间来看,中国改革开放比越南更早,经济发展得更快,科技水平更高,立法技术更为先进。越南在自改革开放以来,越南的法制建设中,参考并借鉴世界许多国家,特别是中国的经验。因此,在两国企业所得税立法领域有着很多相似的规定,当然,由于两国的国情有所不同中越企业所得税法律制度也存在不少的差异。近几年来,中国和越南的关系,特别是两国的贸易与投资关系,发展得更加密切。对两国政府或投资者来说,加强对中国和越南企业所得税法的比较与研究真有十分重要的作用,且在客观上也存在着必要性。所以,本人选择了“完善越企业所得税立法的思考”作为我的毕业论文题目,旨在为完善越南企业所得税立法提供一些有益的建议。作为一名越南留学生来中国留学,在经济法学专业研究生求学期间开始关注于两国企业所得税法的比较研究,并将作为学位论文进行研究,形成论文。主要的研究是就根据中国和越南企业所得税法规进行研究,分析,比较两国企业所得税的优与缺点,然后提出中国企业所得税法对越南的启示为了完善越南企业所得税法的建议。本论文分为四章。第一章是绪论,通过参考较多学者在国内外税法和企业所得税法的研究,分析,比较提出了本论文的研究意义、思路和方法。第二章主要介绍越南改革开放以来企业所得税法的发展、在经济发展中发挥了较多积极作用同时提出了一些存在的问题。第三章,主要在中国企业所得税法的优点,并对统一内外资企业所得税、税收优惠、税前扣除等几个方面作为完善越南企业所得税法的启示。第四章提出了中越企业所得税法的一些基本差异,同时借鉴中国的经验来完善越南企业所得税法的建议。最后是结论。
[Abstract]:China and Vietnam are socialist countries, and there are some similarities in political system, cultural tradition and social system, especially in the construction of legal system.Judging from the time of the two countries' reform and opening up, China's reform and opening up was earlier than that of Vietnam, with its economy developing faster, its science and technology higher, and its legislative technology more advanced.Since the reform and opening to the outside world, Vietnam has consulted and learned from the experience of many countries in the world, especially China, in the construction of its legal system.Therefore, there are many similar regulations in the field of enterprise income tax legislation of the two countries, of course, there are many differences in the legal system of enterprise income tax between China and Vietnam due to the differences of the national conditions of the two countries.In recent years, relations between China and Vietnam, especially trade and investment, have developed more closely.For the governments and investors of the two countries, it is very important to strengthen the comparison and research on the enterprise income tax laws between China and Vietnam, and it is also necessary to do so objectively.Therefore, I choose "perfect Vietnam enterprise income tax legislation" as my graduation thesis title, in order to improve Vietnam enterprise income tax legislation to provide some useful suggestions.As a Vietnamese student who came to China to study, he began to pay attention to the comparative study of the corporate income tax law between the two countries during the period of his graduate study in economic law major, and will study it as a dissertation to form a thesis.The main research is to study and compare the advantages and disadvantages of enterprise income tax between China and Vietnam according to the laws and regulations of enterprise income tax in China and Vietnam.Then the enlightenment of Chinese enterprise income tax law to Vietnam is put forward in order to perfect Vietnam enterprise income tax law.This paper is divided into four chapters.The first chapter is the introduction. By referring to the research of tax law and enterprise income tax law at home and abroad, the author compares and puts forward the significance, ideas and methods of this paper.The second chapter mainly introduces the development of enterprise income tax law in Vietnam since the reform and opening up. It plays a positive role in the economic development and puts forward some existing problems.The third chapter, mainly in the Chinese enterprise income tax law advantages, and unified domestic and foreign enterprise income tax, tax preference, tax deduction and other aspects of the improvement of Vietnam enterprise income tax law enlightenment.The fourth chapter puts forward some basic differences of the enterprise income tax law between China and Vietnam, and at the same time, draws lessons from China's experience to perfect the Vietnamese enterprise income tax law.Finally is the conclusion.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D933.3;DD912.2

【参考文献】