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2008年1月1日,新企业所得税法正式实施,如今,已有了一年的时间。对于外商投资企业而言,新企业所得税法的实施结束了其在中国的超国民待遇,所以,在这样的状况下,外商投资企业在新企业所得税法实施之前的许多税务筹划方法,现在已经不在适用,如今,已是2009年1月,又到了企业纳税汇算清缴前夕,本文综合了各种观点,通过对新旧税法的比较,对外商投资企业的在新税法下的税收筹划做了综述性质的阐述,希望能够提供建议和帮助。
January 1, 2008, the new corporate income tax law was formally implemented, and now, it has been a year’s time. For foreign-invested enterprises, the implementation of the new EIT Law ended its super-national treatment in China. Therefore, under such circumstances, many tax planning methods for foreign-invested enterprises before the implementation of the new EIT Law are no longer in place Applicable nowadays is January 2009, and on the eve of the settlement of corporate tax payment, this article synthesizes various viewpoints and reviews the tax planning of foreign-invested enterprises under the new tax law by comparing the old and new tax laws The nature of the statement, hoping to provide advice and help.