近年来,我市一些外商投资企业增加注册资本的较多,有的用于扩充流动资金,有的进行设备更新改造和填平补齐,有的新建二期生产性项目,目的是提高生产能力,扩大生产规模,提高经济效益。有的外商在增资的同时,提出了对增加注册资本,新建二期项目所产生的经营成果,要求单独享受所得税优惠的问题。本文对此谈点意见。一、外商投资企业增加注册资本新建二期生产性项目单独享受所得税优惠的合理性外商增加注册资本,新建二期生产性项目(国家鼓励的项目),属外延扩大再生产,从实践来看,他们增加了投资、设备和人力,扩大了生产规模,增强了国际市场竞争能力,也增加经营成果。由于中外双方(或外方)投资额增加,一般的合营期都比较长,是有一定风险的,对其增资所产生的新效益,税收上给予一些优惠 In recent years, some foreign-invested enterprises in our city have increased their registered capital, some have used to increase their working capital, some have carried out renovation and renovation of their equipment, and some have started the second phase of productive projects in order to increase their production capacity , Expand the scale of production, improve economic efficiency. Some foreign investors raised the issue of increasing the registered capital and operating results of the newly-built two-phase project while asking for additional income tax concessions. This article talk about this opinion. I. Increased Registered Capital of Foreign-invested Enterprises Second Phase of Newly-Productive Projects Rationality of Income Tax Preferential Treatment Independently Foreign investors increase their registered capital and newly-built second-phase productive projects (projects encouraged by the state) are an extension and expansion of reproduction. Practically, they Increased investment, equipment and manpower, expanded the scale of production, enhanced the competitiveness of the international market, but also increased operating results. As both Chinese and foreign investors (or foreign parties) have increased their investment, the general joint venture period will take a long time and there is a certain risk. Some benefits will be given to the new benefits and tax revenue arising from the capital increase