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自2010年12月1日起,中国开始统一内外资企业和个人城市维护建设税和教育费附加制度,这标志着外资企业在中国内地长期享有的所谓“超国民待遇”进一步终结。改革开放初期,中国为了鼓励引进外资和技术,一直对外资企业实行比国内企业优惠的税收政策,让它们享受所谓的“超国民待遇”。从2008年开始,中国将内外资企业所得税
Since December 1, 2010, China has started to unify the maintenance and construction tax and education surcharge system for domestic and foreign-funded enterprises and individual cities, marking the further end of the so-called super-national treatment enjoyed by foreign-funded enterprises in mainland China for a long time. In the early stage of reform and opening up, in order to encourage the introduction of foreign capital and technology, China had always implemented preferential tax policies for foreign-funded enterprises over domestic enterprises and allowed them to enjoy the so-called super-national treatment. Since 2008, China will have income tax on foreign-invested enterprises