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为了公平税负、促进竞争,我国统一了内外资企业所得税制,实施新的企业所得税法。为了说明“两法”合并对外资企业带来的影响,本文以改革开放较早、开放程度较高、外资企业较多的广东省为例,采用时间序列预测法,测算“两法”合并对广东省外商投资企业税负的影响;同时,结合广东省利用外资的实际,通过理论研究和实证分析,得出了“两法”合并对引进外资影响有限的结论,并对“两法”合并后外资企业和地方政府如何应对提出了建议。
In order to have a fair tax burden and promote competition, China has unified the income tax system for domestic and foreign-funded enterprises and implemented a new enterprise income tax law. In order to illustrate the impact of the “two laws” merger on foreign-funded enterprises, this paper uses the time series forecasting method in Guangdong Province, which has a long history of reform and opening up and a relatively high degree of openness and more foreign-funded enterprises, At the same time, combined with the actual use of foreign capital in Guangdong Province, through theoretical analysis and empirical analysis, it concludes that the combined effect of the “two laws” on the introduction of foreign capital has a limited impact, and Suggestions on how to deal with foreign-funded enterprises and local governments after the “two laws” merger are put forward.