外资引进的深层思考

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税收优惠问题按中国现行税制规定,内外企业所得税法定名义税率都是33%,由于减免税优惠和费用扣除政策的不同,造成实际税负产生很大差别,内资企业所得税率为33%,外资企业所得税率大约15%,相差一倍多。这种税收上的优惠待遇在引进外资初期曾发挥了重要的积极作用。但随着中国加入世贸组织,许多行业、产业部逐步放开,内外资企业之间竞争越来越明显,问题自然就暴露出来。最终结果一是税收差异导致竞争上的不平等;二是造成外资企业通过各种避税手段转移利润。特别是在中国加入 WTO 后,更凸显出目前的税制有违其最基本的平等原则,也不符合世贸组织倡导的自由贸易和平等竞争原则。 According to the current tax system in China, the statutory nominal tax rate for both domestic and overseas corporate income tax is 33%. Due to the different tax deduction and deduction policies, the actual tax burden is greatly different. The income tax rate for domestic-funded enterprises is 33% Income tax rate of about 15%, more than doubled. This kind of preferential tax treatment has played an important and positive role in the early stage of introducing foreign capital. However, with China’s accession to the WTO, many industries and industries have been gradually liberalized and the competition among domestic and foreign-funded enterprises has become more and more obvious. The problems are naturally exposed. The final result is that tax differences lead to competition inequality; second, foreign-funded enterprises are allowed to transfer profits through various tax avoidance measures. Especially after China’s accession to the WTO, it highlights even more that the current tax system runs counter to its most basic principle of equality and does not conform to the principle of free trade and equal competition advocated by the WTO.
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