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3月16日上午,十届全国人大五次会议表决通过了企业所得税法。专家表示,这标志着中国利用外资政策进入了一个新的历史阶段,外资企业在华享受20多年的超国民待遇走向终结。根据新的税法,外资企业将不再享有比国内企业低十几个百分点的优惠税率,与内资企业一样要缴纳统一的25%所得税。此外,外资企业单独享受的税前扣除优惠、生产性企业再投资退税优惠、纳税义务发生时间上的优惠等今后也将与内资企业统一。
On the morning of March 16, the Fifth Session of the Tenth National People’s Congress voted to pass the Enterprise Income Tax Law. Experts said this marks a new historical stage for China to use foreign investment policies and the end of super-national treatment enjoyed by foreign-funded enterprises in China over 20 years. Under the new tax law, foreign-funded enterprises will no longer enjoy the preferential tax rate of more than 10 percentage points lower than that of domestic enterprises and pay a unified 25% income tax like domestic-funded enterprises. In addition, preferential tax deductions for foreign-funded enterprises, preferential tax rebate for productive enterprises and tax concessions on tax obligations will also be unified with domestic-funded enterprises in the future.