经过10余年的酝酿,以“两税并轨”为主旨的《企业所得税法(草案)》终于在今年3月份召开的十届全国人大第五次会议中表决通过,新法草案使内外资企业所得税在税率、税收优惠政策和扣除项目等方面获得了统一。这将会对外资企业造成一定的影响,但笔者认为,这不会影响外商投资的积极性。面对变化了的情况,外资企业应重新做好投资、经营战略规划。 After more than 10 years of deliberation, the “Law on Corporate Income Tax (Draft)” based on the principle of “merging two taxes with taxes” was finally voted on at the Fifth Session of the Tenth National People’s Congress in March this year. The draft new law enables domestic and foreign-funded enterprises Income tax has been harmonized in tax rates, preferential tax policies and deductions. This will have a certain impact on foreign-funded enterprises, but I believe that this will not affect the enthusiasm of foreign investment. Faced with changes in the situation, foreign-funded enterprises should re-do a good job in investment, business strategy planning.