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广东省、广州市税务局: 近接你们来函,要求对外商投资企业和外国企业所得税法(下称新税法)实施细则第一百十条规定中的“税法规定的税率”及“税收负担”的计算作出具体解释,经研究,现明确如下: 一、新税法细则第一百一十条所说“税法公布前已办理工商登记的外商投资企业,在按照税法规定的税率缴纳所得税时,其税收负担高于税法施行前的……”,是指企业在税法施行后的纳税年度的应纳税所得额,按新税法规定的税率计算的应纳税额,高于按原税法规定的税率计算的应纳税额。
Inland Revenue Department of Guangdong Province and Guangzhou Municipality: In the immediate vicinity of your communications, they demanded that the “tax rate” and “tax burden” stipulated in Article 100 of the Implementation Rules of the Income Tax Law of Foreign-Funded Enterprises and Foreign Enterprises (hereinafter referred to as the “New Tax Law” According to the provisions of Article 110 of the Detailed Rules for the New Tax Law, “When a foreign-invested enterprise that has already registered for business registration before the tax law is declared to pay income tax at the rate stipulated in the tax law, its tax revenue The burden is higher than the tax law before the implementation of ... ... ”refers to the tax law in the tax year after the implementation of the tax law, according to the new tax law to calculate the tax payable, higher than the tax rate according to the provisions of the original tax law should be Tax payment.