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“两税合并”在经历了14年的风风雨雨之后,终于在2007年3月16日十届人大五次会议上正式通过,把我国现行的分别针对内资企业和外资企业的两部税法:《中华人民共和国企业所得税暂行条例》和《外商投资企业和外国企业所得税法》合并为一套同时适用于内外资企业的《企业所得税法》,实行公平税收待遇,并在2008年1月1日起正式施行。从统一内外资企业所得税税法的角度出发,探讨了统一所得税法的必要性与对外商投资企业的影响,以及外资企业应对的税收筹划措施。
After the fourteen years of ups and downs, the two tax mergers finally passed the fifth session of the Tenth National People’s Congress on March 16, 2007, formally passing the two existing regulations on domestic-funded enterprises and foreign-funded enterprises Tax Law: The Provisional Regulations of the People’s Republic of China on Enterprise Income Tax and the Law of the People’s Republic of China on Income Tax of Enterprises and the Income Tax Law of Foreign-funded Enterprises and Foreign Enterprises are merged into one set of the “Enterprise Income Tax Law” that applies to both domestic and foreign-funded enterprises and implements fair tax treatment. In January 2008 On the 1st officially implemented. From the perspective of unifying the income tax laws of domestic and foreign-funded enterprises, this paper discusses the necessity of unifying the income tax laws and their impact on foreign-invested enterprises and the tax planning measures that foreign-funded enterprises should cope with.