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国家财政部有关人士表示,今年最“有戏”的税制改革是内外资企业所得税两税合并。据了解,内外企业所得税两税合并的改革方案草案已经出台,权威人士透露,两税合并后的统一税率将会在25%左右。而目前中国的内资企业所得税的名义税率是33%,而外商投资企业和外国企业的实际税率为24%与15%不等。但该人士也指出,由于此草案还要提交人大常委会审议后才可以实施,这还需要一个时间过程。但国家可能会调高内地企业所得税的税前抵扣率,从而降低内资企业的实际赋税水平。
State Department of the People’s Republic of China official said that this year’s most “play ” tax reform is a two-income tax mergers of foreign-funded enterprises. It is learned that the draft of the reform plan for the merger of the two domestic and foreign enterprises’ income tax has been promulgated. Authorities have disclosed that the unified tax rate after the merger of the two taxes will be around 25%. At present, the nominal tax rate of income tax on domestic-funded enterprises in China is 33%, while the actual tax rates of foreign-invested enterprises and foreign enterprises are between 24% and 15%. However, the source also pointed out that since the draft is going to be submitted to the Standing Committee for consideration before it can be implemented, it will take time. However, the state may raise the pretax deduction rate of corporate income tax in the Mainland, thus reducing the actual tax level of domestic-funded enterprises.