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2007年3月16日,新《企业所得税法》(以下简称新税法)在十届全国人大五次会议上表决通过,结束了我国长达20多年的内资、外资企业所得税税负不均的“分制”时代,让中外企业公平站到了25%税率的统一起跑线上。将于2008年1月1日起施行的新税法,有利于促进我国经济结构优化和产业升级,有利于为各类企业创造一个公平竞争的税
On March 16, 2007, the new “Enterprise Income Tax Law” (hereinafter referred to as the “New Tax Law”) was voted on at the Fifth Session of the Tenth National People’s Congress, ending the inequality of income tax in domestic-funded and foreign-funded enterprises that have lasted for more than 20 years in China. “Dividend ” era, so that Chinese and foreign enterprises stand at a fair 25% tax rate on the unified starting line. The new tax law, which will come into force on January 1, 2008, is conducive to promoting the optimization of China’s economic structure and upgrading of its industries and is conducive to creating a fair competition tax for all types of enterprises