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新《企业所得税法》的实施,结束了内外资企业的税收不公平待遇。本文通过数据分析了新《企业所得税法》公布后我国注册外商投资企业和我国实际利用外资的变化情况。得出:新《企业所得税法》的实施,短期内对引进外商投资产生影响,但是否改变长期发展态势,则是由综合因素体系决定,税收只是因素之一。
The implementation of the new “Enterprise Income Tax Law” has ended the tax unfair treatment of domestic and foreign-funded enterprises. This article analyzes the changes of the foreign-invested enterprises registered in our country and the actual utilized foreign capital in our country after the publication of the new “Enterprise Income Tax Law” through data. It is concluded that the implementation of the new EIT Law will have an impact on the introduction of foreign investment in the short term. However, whether or not to change the long-term development trend is determined by a comprehensive factor system. Taxation is only one of the factors.