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随着我国对外开放的进一步扩大,外商投资企业发展迅猛,国内各种经济类型的企业也踊跃参与中外合资,合作经营,加之,国内经济体制改革的深化,各种经济成份的相互渗透,组成了不同形式的企业集团、股份制企业和联营企业,我们已不能再简单地以国有、集体所有、私营、个体等几种类型划分企业性质。因此,原来对中外合资企业中方投资者适用的税收优惠政策和税收征管形式,都已滞后于形势的发展,有必要加以探讨和改进。
With the further expansion of China’s opening up to the outside world, foreign-invested enterprises have witnessed rapid development. Enterprises of various economic types in China are also actively participating in Sino-foreign joint ventures and cooperative ventures. In addition, with the deepening of the reform of the domestic economic system and the mutual infiltration of various economic sectors, Different types of enterprise groups, joint-stock enterprises and joint ventures, we can no longer simply state-owned, collectively owned, private, individual and several other types of corporate nature. Therefore, the tax preferential policies and tax collection and management forms applicable to the Chinese investors of Sino-foreign joint ventures have lagged behind the development of the situation and need to be explored and improved.