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招商引资一直是我国对外开放的重要组成部分。为了吸引外资,鼓励外国企业在华投资经营,我国在各个领域制定了大量针对外商的优惠法律和政策,其中税收优惠起到了十分重要的作用。1991年出台的《中华人民共和国外商投资企业和外国企业所得税法》,在总结提炼80年代所得税领域的法规、政策基础上,详细规定了针对外商投资企业和外国企业的所得税优惠。其中第八条第一款规定,对生产性
Investment attraction has always been an important part of our country’s opening to the outside world. In order to attract foreign investment and encourage foreign enterprises to invest and operate in China, China has formulated a large number of preferential laws and policies for foreign investors in various fields, of which tax incentives play a very important role. The Law of the People’s Republic of China on Income Tax of Foreign-Invested Enterprises and Foreign Enterprises promulgated in 1991 stipulated in detail the preferential income tax for foreign-invested enterprises and foreign enterprises on the basis of summing up the laws and regulations in the area of income tax extraction of the 1980s. The first paragraph of Article VIII of the provisions of the productive