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市场经济的特征和客观形势的变化,各类企业必须适应公平竞争的要求(一)按照市场经济的价值规律要求,企业必须参加公平竞争价值规律是市场经济的基本规律,它要求商品生产和经营者要具有独立和平等的经济地位与法律地位,要求在市场经济条件下,企业(不分所有制、规模、实力)在市场上都是独立的、平等的参与者和竞争者。法律赋予其相同的生存与发展的权利和机会。也就是说在市场经济条件下,要求企业必须具有自主性和竞争性,而公平竞争既是市场经济的基本特征,也是企业生存和发展的基本条件。我们常说的市场经济是公平竞争的经济,是法治经济,是诚实信用的经济,其道理就在这里。市场经济要求企业必须参与和开展公平竞争,只有公平竞争,才能优胜劣汰;只有公平竞争,才能节约资源和保护环境,才能自主创新、自强不息;只有公平竞争,才有真正的市场经济秩序。我们此次统一内外资企业所得税法,正是贯彻了有利于企业参加公平竞争和维护市场经济秩序的基本原则。
The characteristics of the market economy and changes in the objective situation, all kinds of enterprises must adapt to the requirements of fair competition (a) in accordance with the law of the value of the market economy, enterprises must participate in the law of fair value of competition is the basic law of the market economy, which requires commodity production and management They must have independent and equal economic status and legal status and require that under the market economy, the enterprise (independent of ownership, size and strength) be an independent and equal participant and competitor in the market. The law gives them the same rights and opportunities for survival and development. In other words, under the conditions of a market economy, enterprises must be autonomous and competitive. Fair competition is not only a basic feature of a market economy, but also a basic condition for their survival and development. We often say that a market economy is a fair and competitive economy. It is an economy ruled by law and an honest and credit-worthy economy. Here is the truth. Market economy requires that enterprises must participate in and conduct fair competition. Only fair competition can the survival of the fittest be eliminated. Only fair competition can save resources and protect the environment in order to innovate independently and be self-reliant. Only in a fair competition can there be a real market economic order. Our unified income tax law for domestic and foreign-funded enterprises precisely implements the basic principles that are conducive to enterprises participating in fair competition and safeguarding the order of the market economy.