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在传统经济下,我国政府为了吸引外资发展经济,给予了外资独资企业过多的税收优惠政策,使得我国内资企业税收负担高于外资独资企业。我国原两套分别适用于内外资独资企业的企业所得税存在很大差别,各地开发区竞相出台各种税收优惠政策吸引外资投资办厂,以及外资独资企业通过转让定价逃避纳税,都在一定程度上减轻了外资独资企业的税收负担。2008年1月1日,新《企业所得税法》正式实施,原《企
Under the traditional economy, in order to attract foreign investment to develop its economy, our government has granted too much preferential tax policies to foreign-owned enterprises, making the tax burden of domestic-funded enterprises higher than that of wholly foreign-owned enterprises. The two sets of enterprise income tax of the original two sets respectively applied to foreign-funded enterprises in China are quite different. Development zones all over the country are vying with various tax preferential policies to attract foreign investment to set up factories and foreign-funded enterprises to evade tax payment through transfer pricing. Reduce the tax burden of wholly foreign-owned enterprises. January 1, 2008, the new “Enterprise Income Tax Law” was formally implemented, the original "enterprises