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新的《中华人民共和国企业所得税法》及《中华人民共和国企业所得税实施条例》实施已有4个月。新税法在产业导向上是十分明确的,其一是继续鼓励和扶持高新技术企业,同时提高了评定标准;其二是内资和外资企业将实行统一税率,不再给外资企业特殊照顾。对于相当依赖技术竞争的化工企业而言,影响都不可小觑。
The new “Enterprise Income Tax Law of the People’s Republic of China” and the “Implementation Regulation of the PRC Enterprise Income Tax” have been implemented for 4 months. The new tax law is very clear in industrial orientation. One is to continue encouraging and supporting high-tech enterprises and raising the standard of assessment. The second is that domestic-funded and foreign-funded enterprises will implement a unified tax rate and no longer give special consideration to foreign-funded enterprises. For chemical companies that are fairly dependent on technological competition, the impact can not be underestimated.