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酝酿多年、似乎已经箭在弦上的内外资企业所得税合并(简称两税合并) 方案,未能提交刚刚结束的十届全国人大三次会议审议。按照立法程序,一部新税法要经过包括全国人大常委会和全国人民代表大会在内的三次审读后,才能正式通过。因为没有在今年的人大会议上立项,两税合并只有等到明年提交,正式实施最早要到2007年了。“长期以来,内资企业的所得税实际税率比外资企业高10个百分点以上,
For many years, it seems that the plan for the merger of income tax of domestic and foreign-owned enterprises that has already been on the cutting edge has just failed to be submitted to the Third Session of the Tenth NPC just reviewed. According to the legislative procedure, a new tax law can only be adopted after it has been reviewed three times, including the NPC Standing Committee and the National People’s Congress. Because it was not approved at this year’s NPC session, the two tax mergers will not be submitted until next year, and the earliest it will be until 2007. "For a long time, the actual income tax rate of domestic-funded enterprises than foreign-funded enterprises more than 10 percentage points higher,