今天,这里召开的是经济特区、沿海开放城市的涉外税收协作会议,我就涉外税收讲几点意见。一、加快步伐完善我国的涉外税制 1、关于企业所得税。在对外开放初期,我国于1980、1981年相继公布了《中外合资经营企业所得税法》和《外国企业所得税法》,这两个税法执行了十年,对于维护国家权益、鼓励外商投资企业、促进对外经济合作,都起到了积极的作用。但是由于中外合营企业执行的是30％另按税额附征10％的比例税率,外国独资企业执行的是20％-40％的超额累进税率。加之优惠条件和征管办法不一样,就带来一个 Today, here is the Special Economic Zone, coastal open city tax coordination conference, I talk about foreign tax revenue a few comments. First, speed up the pace of improving China’s foreign tax system 1, on corporate income tax. In the early days of opening to the outside world, China successively promulgated the Income Tax Law of Chinese-Foreign Equity Joint Ventures and the Foreign Enterprise Income Tax Law in 1980 and 1981, and these two tax laws were implemented for 10 years. In order to safeguard the national rights and interests and encourage foreign-invested enterprises to promote Foreign economic cooperation has played a positive role. However, since Sino-foreign joint ventures implement 30% tax rates with a 10% tax rate, wholly foreign-owned enterprises implement 20% -40% over-advanced tax rates. Coupled with the conditions of concessions and collection and management methods are not the same, it brings one