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我国预提所得税政策始建于1981年的《中华人民共和国外国企业所得税法》,经过1991年的《中华人民共和国外商投资企业和外国企业所得税法》(以下简称《外税法》)及其实施细则的修订,主要表现在将应税股息所得延伸为利润,并将减免税范围扩大到利润、特定利息、融资租赁租金及部分特许权使用费,适用税率从2000年起减按10％执行。实践证明,该政策在招商引资、引进技术等方面发挥了积极的作用,但面对经济全球化及我国改革开放的深化,企业运作模式和税收征管等都发生了较大的变化的今天,探讨预提所得税政策如何与时俱进,无疑具有重大的现实意义。
China’s Withholding Income Tax Policy Founded in 1981, the “Law of the People’s Republic of China on Income Tax of Foreign Enterprises” passed the Income Tax Law of the People’s Republic of China on Foreign-Funded Enterprises and Foreign Enterprises (hereinafter referred to as the “Foreign Tax Law”) and its Implementing Rules Which is mainly manifested in extending the taxable dividend income into profits and extending the tax relief to profit, specific interest, finance lease rent and part of the royalties. The applicable tax rate will be reduced from 10% from 2000 onwards. Practice has proved that this policy has played a positive role in attracting investments and introducing technologies. However, in the face of economic globalization and the deepening of China’s reform and opening up, great changes have taken place in the mode of operation of enterprises and tax collection and management. How to advance the income tax policy with the times, no doubt has great practical significance.