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1、统一内外资企业所得税。WTO 的非歧视性原则包括两个方面,一是最惠国待遇原则,另一个是国民待遇原则。在税收上所表现的税收国民待遇原则,即对本国境内的外国人与本国人应实行统一的税收制度。中国大陆改革开放初期,为了吸引外资,实行了“内外有别”的两套企业所得税法,在税率、扣除范围和计税标准,特别是税收优惠等方面不尽相同,其中因企业所在地理区域的不同而税负不公平的规定有:在外商投资企业和外国企业所得税方面,经济特区和沿海经济开发区的外商投资企业所得税平均负担率为9%,而内地外商投资企业所得税平均负担率为15%,从而造成了两种外资企业所得税负的不一致;从优惠的侧重点
1, unified domestic and foreign enterprise income tax. The non-discrimination principle of WTO includes two aspects, one is the most-favored-nation treatment principle and the other is the national treatment principle. The principle of taxation national treatment reflected in taxation means that a unified taxation system should be implemented for foreigners and nationals in their own country. In the early days of China’s reform and opening up, in order to attract foreign investment, two sets of the Enterprise Income Tax Law of “Internal and External Differences” were implemented. The two sets of the Enterprise Income Tax Law differ in terms of tax rates, deductions and tax standards, especially tax incentives. In particular, In terms of different tax jurisdictions, the tax burden is unfair. In terms of income tax for foreign-invested enterprises and foreign enterprises, the average rate of income tax on foreign-invested enterprises in special economic zones and coastal economic development zones is 9%, while the average income tax burden on foreign-invested enterprises in the Mainland Rate of 15%, resulting in two foreign-funded enterprises income tax inconsistencies; focus from the preferential