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自2010年12月1日起,我国将统一内外资企业城市维护建设税和教育费附加制度,对外商投资企业、外国企业及外籍个人征收城市维护建设税和教育费附加。至此,内外资企业税制实现了全面统一,外资企业在税收政策上享受的“超国民待遇”被彻底终结。外资享受“超国民待遇”在上世纪90年代达到高峰,不只是税收,在土地准人、行政审批等方面,也均享受了极大的好处与便利。
Since December 1, 2010, China will unify urban maintenance and construction tax and education surcharges for domestic and foreign-funded enterprises and impose urban maintenance and construction tax and education surcharges on foreign-invested enterprises, foreign enterprises and foreign individuals. At this point, the taxation system for domestic and foreign-funded enterprises has been fully unified, and the “super-national treatment” enjoyed by foreign-funded enterprises on taxation policies has been completely terminated. Foreign Investment Enjoys “Super National Treatment” peaked in the 1990s, not only in terms of tax revenue, but also enjoyed tremendous benefits and conveniences in areas such as access to land and administrative examination and approval.