内外资企业所得税方面的不同规定根据《中华人民共和国企业所得税暂行条例》和《中华人民共和国外商投资企业和外国企业所得税法》的有关规定，内资企业和外资企业在所得税处理上有许多不同之处，除“两免三减半”等优惠政策外，还有以下几点不同规定：１．相赠抵扣内资企... Different provisions on income tax of domestic and foreign-funded enterprises According to the Provisional Regulations of the People’s Republic of China on Enterprise Income Tax and the relevant provisions of the “Law of the People’s Republic of China on Foreign-invested Enterprises and Foreign Enterprise Income Tax”, there are many differences in the treatment of income tax between domestic-funded enterprises and foreign-funded enterprises. In addition to the “two exemptions and three reductions” and other preferential policies, there are the following different provisions: 1. Gifts deducted from domestic companies...