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近两年来,为了鼓励利用外资,引进先进技术和设备,税收上在许多方面作了优惠处理。最近,财政部有关单位应本刊编辑部的要求,就读者提出的问题,依照《中华人民共和国中外合资经营企业所得税法》、《中华人民共和国中外合资经营企业所得税法施行细则》、《中华人民共和国外国企业所得税法》、《中华人民共和国外国企业所得税法施行细则》和财政部以及财政部与有关部门联名的行文规定,提供了我国利用外资在税收上的现行减免税规定。现刊登如下:
In the past two years, in order to encourage the use of foreign investment and the introduction of advanced technologies and equipment, taxation has been preferential treatment in many aspects. Recently, relevant departments of the Ministry of Finance, at the request of the editorial department of this magazine, put forward the questions raised by readers in accordance with the Income Tax Law of the People’s Republic of China on Sino-Foreign Joint Ventures, the Detailed Rules for the Implementation of Income Tax Law of the People’s Republic of China on Sino-Foreign Joint Ventures, The Law of the People’s Republic of China on the Income Tax of Foreign Enterprises, the Detailed Rules for the Implementation of the Law of the People’s Republic of China on Income Tax of Foreign Enterprises, and the written provisions of the Ministry of Finance and the Ministry of Finance and relevant departments jointly provide the current tax relief provisions on foreign investment in China. It is published as follows: