新的《企业所得税法》最明显的变化在于所得税税率实现了内外统一,使外商投资企业所得税适用的原有税率被新税率所取代,这给外商来华投资带来了一定程度的影响。为此,本文从积极和消极两个方面探讨了税率变化对外商投资的影响,然后规划出外商应对税率变化的发展对策。 The most obvious change in the new EIT Law is that the income tax rate has been harmonized both inside and outside the country so that the original tax rate applicable to foreign-invested enterprises’ income tax will be replaced by the new tax rate, which will have a certain impact on foreign investment in China. For this reason, this article explores the impact of tax rate changes on foreign investment from both positive and negative aspects, and then plans the development countermeasures for foreign investors to deal with the change of tax rates.