在新税法实施之际,人们最关心的是各企业在管理,经营上会有什么变化,尤其是外资企业。表面上税率下降,可是对现有外资企业的经营管理会产生怎样的影响,对今后吸引外资又会有怎样的影响,这都是我们关心的问题。本文从外资企业在现行税法下的纳税,税负等情况着手,进而了解,分析新税法条件下外资企业的税负情况和对引进外资的影响,以便我们进行决策。 In the implementation of the new tax law, people are most concerned about what changes in the management and operation of various enterprises, especially foreign-funded enterprises. On the surface, the tax rate has dropped. However, what kind of impact will it have on the operation and management of existing foreign-funded enterprises and on how they will attract foreign investment in the future are all issues of concern to us. This article starts with the taxation and tax burden of foreign-funded enterprises under the current tax law, and then understands and analyzes the tax burden of foreign-funded enterprises under the new tax law and its impact on the introduction of foreign investment so that we can make decisions.