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去年12月20日召开的第七届全国人民代表大会常务委员会第十七次会议,就国务院提出的议案,审议了外商投资企业和外国企业所得税法草案。今年2月25日召开的七届人大常委会第十八次会议进一步审议了上述议题,并提请七届人大第四次会议审议,通过后即完成该议案的立法程序。最近,国内外新闻媒介就此发表了一些议论,为此《中国税务报》记者采访了国家税务局负责人,请他们回答了记者提出的一些问题。
The 17th meeting of the Standing Committee of the Seventh National People’s Congress held on December 20 last year examined the draft income tax law for foreign-invested enterprises and foreign enterprises on the motion put forward by the State Council. The 18th meeting of the Seventh National People’s Congress Standing Committee held on February 25 this year further considered the above issues and submitted it to the Fourth Session of the Seventh National People’s Congress for consideration and approval. The legislative procedures for the proposal were then completed. Recently, some domestic and foreign news media made some comments on this issue. For this reason, the reporter of the China Revenue News newspaper interviewed the head of the State Revenue Administration and asked them to answer some questions raised by reporters.