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一些跨国公司里流传着这样的名言:“把GDP留给中国,把利润都带走!”目前中国施行的是内外资企业差别税率制,内资企业统一税率33％,外资企业所得税率24％和15％,在低税率基础上还有两免三减半和行业特殊减半优惠等。有关部门测算,目前中国现行的企业所得税分内、外资分立的两套制度,税前列支标准和税收优惠不一致。外资企业平均负担率为11％,内资企业平均负担率为22%,国有大中型企业负担率为30％。
In some multinational corporations, there is such a famous saying: “Leave GDP to China and take away profits.” At present, China is implementing a system of differential taxation between domestic and foreign-funded enterprises, with a consolidated domestic-funded tax rate of 33% and a foreign-funded enterprise tax rate of 24% 15%, on the basis of low tax rates there are two exemptions and three and a half halves, and the industry is specially halved. Relevant departments have calculated that at present the current two systems of separation of corporate income tax and foreign investment in China are inconsistent with the pre-tax standards and tax concessions. The average foreign-funded rate of 11%, domestic-funded enterprises average rate of 22%, the state-owned large and medium-sized enterprises, the burden rate of 30%.