论文部分内容阅读
我国在实行对外开放政策以后,对企业实行的所得税法分成了内外两套,对外有《中外合资经营企业所得税法》和《外国企业所得税法》,后于1991年合并为《外商投资企业和外国企业所得税法》;对内有《国营企业所得税暂行条例》、《集体企业所得税暂行条例》和《私营企业所得税暂行条例》,后于1994年合并为《企业所得税暂行条例》。实施内外有别的两套税制是为了给外商更大的优惠以吸引投资,这一做
After the implementation of the policy of opening to the outside world, the income tax law of our country has been divided into two sets: the income tax law of Sino-foreign equity joint ventures and the income tax law of foreign enterprises. In 1991, the income tax law was merged into the “Foreign-invested Enterprises and Foreign Countries The ”Enterprise Income Tax Law“; the ”State-owned Enterprise Income Tax Provisional Regulations“, ”Collective Enterprise Income Tax Provisional Regulations“ and ”Provisional Regulations on Private Enterprise Income Tax“, after the merger in 1994 into ”Enterprise Income Tax Provisional Regulations." The implementation of two sets of tax systems, both internal and external, is intended to give foreign businessmen greater incentives to attract investment. This is done