随着两税合并,正式实施外商投资企业和外国企业所得税与内资企业所得税合并后新的企业所得税法,外商投资企业所得税的税收优惠减少,所得税税负上升。本文就此进行了分析。 With the merger of the two taxes, the new Enterprise Income Tax Law will be implemented after the merger of the income tax of foreign-invested enterprises and foreign enterprises and the income tax of domestic-funded enterprises, and the preferential tax treatment for the income tax of foreign-invested enterprises will decrease. As a result, the income tax burden will rise. This article has carried on the analysis to this.