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2007年3月16日,呼吁已久的《中华人民共和国企业所得税法》在十届全国人大五次会议上获得高票通过,将内外资企业所得税税率统一为25%,并决议于2008年1月1日起正式施行。本文将对比税率调整之前和之后的内外资的竞争优势、市场环境、企业运行状况,以此来比较内外资企业竞争的立足点,从而分析内外资在两税合一后的发展方向,及竞争格局的变迁。
On March 16, 2007, the long-awaited Law of the People’s Republic of China on Enterprise Income Tax obtained a high-pass vote at the Fifth Session of the Tenth National People’s Congress, unifying the income tax rates of domestic and foreign-funded enterprises to 25% and resolving it in 2008 On the 1st of January officially implemented. This article will compare the competitive advantage of domestic and foreign capital, market environment and business operation before and after the tax rate adjustment to compare the footholds of domestic and foreign-funded enterprises in order to analyze the development direction and competition of domestic and foreign-funded enterprises after the integration of the two taxes Changes in the pattern.