论文部分内容阅读
现行差异性的企业所得税制,存在种种弊端,亦与国际通行惯例不符,给我国建立公平的竞争环境带来重重阻碍,不利于经济体制改革的推进。新的企业所得税法已于今年开始实施,本文对内外资企业所得税统一的必要性做了分析,并对内外资企业所得税统一后对外资企业的影响进行了探讨。
The current differential enterprise income tax system has various drawbacks and is inconsistent with international practice. It has brought many obstacles to the establishment of a fair competitive environment in our country and is not conducive to the promotion of economic restructuring. The new law on corporate income tax has been implemented since the beginning of this year. This article analyzes the necessity of unification of income tax on domestic and foreign-funded enterprises and explores the impact on foreign-funded enterprises after the unification of income tax on domestic and foreign-funded enterprises.