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为了加快推进我国市场经济体制建设的进程,为各类企业创造一个公平竞争的税收法制环境,2007年3月1 6日,在十届全国人大五次会议上表决通过了新《企业所得税法》(以下简称“新税法”),结束了我国内资、外资企业所得税税负不均的“分制”时代,让中外企业公平站到了25%税率的统一起跑线上。新税法于2008年1月1日起施行,那么,新税法的实施,对外资企业有哪些影响?本文在此进行分析。
In order to speed up the process of China’s market economy system construction and create a fairly competitive tax and legal environment for all kinds of enterprises, on March 16, 2007, the 5th Eighth National People’s Congress voted to pass the new Enterprise Income Tax Law (Hereinafter referred to as “the new tax law”), ending the era of “split system” in which the income tax burden on domestic-funded and foreign-funded enterprises is not uniform, allowing Chinese and foreign enterprises to stand fairly at a unified starting point of 25% of the tax rate. The new tax law will come into force on January 1, 2008, so what is the impact of the implementation of the new tax law on foreign-funded enterprises? This article is analyzed here.