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2007年3月16日上午,十届全国人大五次会议闭幕会表决通过了《中华人民共和国企业所得税法》。新法自2008年1月1日起施行。这也标志着中国从此将逐步告别企业所得税“双轨”时代。根据新税法,统一后的内外资企业所得税率将定为25%。而按照此前制度,内资企业税负高达33%,而外资企业仅为15%。
On the morning of March 16, 2007, the closing ceremony of the Fifth Session of the Tenth National People’s Congress voted to pass the Enterprise Income Tax Law of the People’s Republic of China. The new law from January 1, 2008 shall come into force. This also marks that China will gradually bid farewell to the “double track” era of corporate income tax. Under the new tax law, the consolidated income tax rate for domestic and foreign-funded enterprises will be set at 25%. In accordance with the previous system, the tax burden of domestic-funded enterprises as high as 33%, while only 15% of foreign-funded enterprises.