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《中华人民共和国企业所得税法》已由中华人民共和国第十届全国人民代表大会第五次会议于2007年3月16日通过,并于3月19日公布。新的税法将于2008年1月1日开始实施。根据新的税法,外资企业将不再享有比国内企业低十几个百分点的优惠税率,与内资企业一样要缴纳统一的25%所得税。此外,外资企业单独享受的税前扣除优惠、生产性企业再投资退税优惠、纳税义务发生时间上的优惠等今后也将与内资企业统一。
The Law of the People’s Republic of China on Enterprise Income Tax has passed the fifth meeting of the Tenth National People’s Congress of the People’s Republic of China on March 16, 2007 and was announced on March 19. The new tax law will be January 1, 2008 began. Under the new tax law, foreign-funded enterprises will no longer enjoy the preferential tax rate of more than 10 percentage points lower than that of domestic enterprises and pay a unified 25% income tax like domestic-funded enterprises. In addition, preferential tax deductions for foreign-funded enterprises, preferential tax rebate for productive enterprises and tax concessions on tax obligations will also be unified with domestic-funded enterprises in the future.