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在外商投资企业和外国企业(以下简称“外资企业”)定期优惠的必要条件中,“生产性外商投资企业”和“经营期限在10年以上”的掌握和认定较为容易,而“开始获利年度”的认定看似简单,却较为复杂。在税收征管实践中,“开始获利年度”的认定经常出现两种异常的现象:一是人为调节利润,推迟进入获利年度;二是掌握开业时间,避重就轻选择缴税。本文对这两种异常现象进行了探讨。
Among the necessary conditions for regular concessions for foreign-invested enterprises and foreign enterprises (hereinafter referred to as “foreign-funded enterprises”), “productive foreign-invested enterprises” and “operating period of more than 10 years” are easier to grasp and identify, while “making profits Annual ”finds the seemingly simple, but more complicated. In the practice of tax collection and administration, two abnormal phenomena often appear in the determination of “profit-making year”: one is man-made profit adjustment and the delay in profit-making year; the other is the mastery of opening hours and avoiding tax avoidance. This article discusses these two anomalies.