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内外资企业所得税合并之所以一拖再拖,主要原因是认识上不够统一,有的部门和地方政府担心“两法”合并后,将减少外商收入,影响吸引外资。因此,要实现“两法”合并,必须正确认识“两法”合并的目的,消除“合并”会影响引进外资的疑虑和误解。本文在阐述“两法”合并的目标、原则及内容的基础上,分析了“两法”合并对内资企业与外资企业可能形成的不同影响。
The main reason for the merger of domestic and foreign-funded enterprises in income tax is that they are not sufficiently united in understanding. Some departments and local governments are worried that after the merger of the “two laws,” they will reduce their foreign revenues and affect the attraction of foreign investment. Therefore, in order to realize the “two laws” merger, we must correctly understand the purpose of the merger of the “two laws” and eliminate the doubts and misunderstandings that “mergers” will affect the introduction of foreign capital. On the basis of elaborating the goal, principle and content of the merger of the two laws, this article analyzes the different influences that the merger of the two laws may have on domestic-funded enterprises and foreign-funded enterprises.