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我国给予外国投资者税收优惠通过以下两条途径: 国内法途径。从1979年颁布《中华人民共和国中外合资经营企业法》之后的十余年间,我国有一系列中央和地方的涉外税收优惠政策和法规出台。1991年7月1日开始实施的《中华人民共和国外商投资企业和外国企业所得税法》及其实施细则,标志着我国的涉外税收优惠趋于系统化、规范化。该法对外国投资者的税收优惠,概括起来有以下四个方面:
My country gives foreign investors tax breaks through the following two ways: the domestic law approach. Since the promulgation of the Law of the People’s Republic of China on Sino-Foreign Equity Joint Ventures in 1979, China has a series of preferential tax policies and regulations on foreign taxation issued by the central and local governments. The Income Tax Law of the People’s Republic of China on Foreign-Funded Enterprises and Foreign Enterprises, which came into force on July 1, 1991 and its implementing rules, indicate that the preferential tax treatment concerning foreign affairs in China tends to be systematic and standardized. The tax preferential treatment of foreign investors in this law can be summed up in the following four aspects: