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内外资企业税收政策的变动,改变了长期以来我国内外资企业在所得税方面的不公正待遇,新税法主要注重对于法定税率的调整,以修改和完善旧税法中的不足之处。内外资企业所得税的变动,在对外资企业征税方面所作的调整尤为显著,从内外资企业所得税合并之后对于外资企业的积极和消极影响两方面入手,分析了两税合并之后对于外资企业的全方位影响。
The changes of the tax policies of domestic and foreign-funded enterprises have changed the unfair treatment of domestic and foreign-funded enterprises in the income tax for a long time. The new tax law mainly focuses on the adjustment of the statutory tax rate so as to amend and improve the deficiencies in the old tax law. The changes of the income tax of domestic and foreign-funded enterprises are particularly significant in the taxation of foreign-funded enterprises. Starting with the positive and negative impacts on the foreign-funded enterprises after the merger of the income tax of domestic and foreign-funded enterprises, the author analyzes the whole foreign-funded enterprises Azimuth influence.