国有企业混合所有制改革中的税法适用
张杰英, 王丽锟
中共石家庄市委党校, 河北 石家庄 050000
起止页码: 70--72页
DOI:
摘要：
随着国有企业混合所有制改革的逐步深入，税法适用出现了新冲突、新矛盾。为解决上述问题，应当完善税收法律法规体系，解决现有税收法律法规滞后且相互矛盾的现状，完善税收优惠政策防止其被无原则的滥用，尝试建立“税收事先裁定制度”以为全面推行该制度提供经验，唯有如此方能更好的服务、促进国有企业混合所有制改革。
Application of Tax Law in the Reform of Mixed Ownership of State-owned Enterprises
ZHANG Jie-ying, WANG Li-kun
Party School of Shijiazhuang Municipal Committee of CPC, Shijiazhuang, Hebei 050000, China
Abstract:
With the gradual deepening of the reform of mixed ownership of state-owned enterprises, new conflicts and contradictions have emerged in the application of tax laws. It can be solved from the following aspects:to perfect the system of tax laws and regulations to solve the lagging and contradictory status quo of the existing tax laws and regulations, to perfect the preferential tax policies to prevent their abuse without principle, try to set up a tax pre-adjudication system to provide experience for the full implementation of the system. Only in this way can it better serve and promote the state-owned enterprises.
收稿日期: 2019-12-12
基金项目: 河北省社会科学发展研究立项课题《国有企业混合所有制改革中的税法适用问题》（201803030127）
参考文献：
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[2]任超.我国公共企业税收优惠制度的重构[J].上海财经大学学报,2017(2):109-111.
[3]See Yehonatan Givati. "Resolving Legal Uncertainty:The Unfulfilled Promise of Advance Tax Rulings".29 Virginia Tax Review,2009:139.