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《企业所得税法》在十届全国人大五次会议上高票通过。新税法将于2008年1月1日起实施。届时,内外资企业所得税率将统一为25%。由此结束了中国多年的内外资企业税收分制与纷争,使“两税合一”尘埃落定。本文阐述了“两税分制”与“两税合一”的关系,同时讨论了“两税合一”之后对内外资企业以及对我国宏观经济的影响。
The Law on Enterprise Income Tax passed the high vote at the Fifth Session of the Tenth National People’s Congress. The new tax law will come into effect on January 1, 2008. By then, domestic and foreign-funded enterprises will be unified income tax rate of 25%. As a result, China has for many years tax breaks and disputes among domestic and foreign-funded enterprises, and the “two taxes and one tax” have been settled. This article elaborates the relationship between “two tax system” and “one tax and one tax”, at the same time, it discusses the influence of “two taxes and one tax” on domestic and foreign funded enterprises and China’s macroeconomy.