论文部分内容阅读
我国新颁布的企业所得税法实现了内外资企业所得税税率的统一。“两税合一”的实施,将使广东外资企业的整体税负因税收优惠减少而趋于增加。但历年改革开放成果的积累及良好的区位优势,使广东在吸引外资方面仍然具备相当强的竞争优势。可以乐观地预期,“十一五”期间广东利用外资仍将持续增长,并保持在全国的领先地位,但引资格局将发生一定的变化。
The newly enacted enterprise income tax law in our country has realized the unification of income tax rates of domestic and foreign-funded enterprises. The implementation of “two taxes and one tax” will make the overall tax burden of Guangdong’s foreign-funded enterprises tend to increase due to the reduction of tax preference. However, the accumulation of achievements in reform and opening up over the years and the favorable geographical advantages have made Guangdong still have a very strong competitive edge in attracting foreign investment. It is optimistic to expect that the utilization of foreign capital in Guangdong will continue to grow during the 11th Five-Year Plan period and maintain its leading position in the country. However, some changes will occur in the pattern of foreign capital attraction.