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女士们、先生们、朋友们: 《中华人民共和国外商投资企业和外国企业所得税法》业经第七届全国人民代表大会第四次会议于一九九一年四月九日审议通过,并于四月九日发布从今年七月一日起施行。这是中国在总结实践经验的基础上,进一步完善涉外税收法制的重大发展,也是在税收上为改善外商投资环境所采取的一项实际的、有效的步骤。对于为什么要制定这一新的企业所得税法,新税法如何保持政策上的连续性和税收负担的
Ladies and Gentlemen, Dear friends, The Income Tax Law of the People’s Republic of China on Foreign-Funded Enterprises and Foreign Enterprises was reviewed and approved by the Fourth Session of the Seventh National People’s Congress on April 9, The release on the 9th came into effect on July 1 this year. This is a practical and effective step taken by China to further improve the legal system concerning the development of foreign-related taxation based on the practical experience. It is also a practical and effective step in tax revenue to improve the environment for foreign investment. Why the new tax law on how to maintain the policy continuity and tax burden