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本刊讯据参与税制统一方案拟定的多位学者透露,内外资企业所得税的统一将采取《中华人民共和国企业所得税暂行条例》与《外商投资企业和外国企业所得税法》两法合并的方式,将税率统一为24%,有关法律将于今年公布,明年起实施。据中央财经大学刘桓教授介绍,内外资企业所得税率统?
According to many scholars who participated in the formulation of a unified tax system, the unification of income tax of domestic and foreign-funded enterprises will adopt the method of “Interim Regulations of the People’s Republic of China on Enterprise Income Tax” and the “Law of the People’s Republic of China on Income Tax of Foreign-invested Enterprises and Foreign Enterprises” A uniform tax rate of 24%, the relevant laws will be announced this year, come into effect next year. According to Professor Liu Huan of Central University of Finance and Economics, both domestic and foreign-funded enterprise income tax rate system