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刚刚结束的十届全国人大五次会议顺利通过了《中国人民共和国企业所得税法》,其中最重要的内容就是统一内外资企业税制,企业所得税税率调整为单一税率25%。此次税制调整标志着内外资企业将获得公平竞争的机会,标志着中国市场经济日趋成熟。税率的变动虽然会给台商带来企业成本的增加,但税负水平并不是决定台商投资大陆的关键,此次税制改革并不会从根本上影响台商赴大陆投资的热情。另外,税收优惠方式的变化有利于台资结构升级,有利于优化我国产业结构。
The just-concluded Fifth Session of the Tenth National People’s Congress passed the “Law of the People’s Republic of China on Enterprise Income Tax”, of which the most important content is the unification of the taxation system for domestic and foreign-funded enterprises and the adjustment of the corporate income tax rate to a single tax rate of 25%. The tax adjustment marks the opportunity for domestic and foreign-funded enterprises to gain fair competition, marking a maturing market economy in China. Although the tax rate will bring about an increase in the cost of enterprises to Taiwan businessmen, the tax burden level is not the key factor that determines the investment by Taiwanese businessmen in the Mainland. The tax reform will not fundamentally affect the enthusiasm of Taiwan businessmen in investing in the Mainland. In addition, the changes in tax incentives are conducive to the upgrading of Taiwan’s capital structure, which will help to optimize China’s industrial structure.