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外国企业所得税法是为适应对外开放的需要于1981年12月公布施行的。税法规定对在中国设立机构的外国企业、公司和其它经济组织的所得要缴纳所得税,其适用五级超额累进税率,预提所得税税率为20％。随着涉外税收优惠政策的逐步增多,要在原超额累进税率基础上结合优惠计算征收所得税,显得越来越繁琐,有必要对税率设计加以改进。第一,计算较复杂,容易出错。由于各外国企业所处的地区不同,从事生产经营的行业不同,享受税收优惠待遇也不同,而超额累进税率表必须演算成以下四种税率表,才能分别适应各个不同企业。
The Foreign Enterprise Income Tax Law was promulgated in December 1981 to meet the need of opening to the outside world. The tax law stipulates that for the incomes of foreign enterprises, corporations and other economic organizations that set up institutions in China, they are subject to income tax, which applies five progressive tax rates at a rate of 20% withholding income tax. With the gradual increase of foreign tax preferential policies, it is more and more cumbersome to collect income tax on the basis of the original excess progressive tax rate, so it is necessary to improve the tax rate design. First, the calculation is complicated and error-prone. Due to the different regions where foreign enterprises are located, the different industries engaged in production and management enjoy different preferential tax treatments. However, the excess progressive tax scale must be calculated into the following four kinds of tax rates in order to be individually adapted to different enterprises.