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为了吸引和利用外资加速我国经济建设,在涉外税收政策上,我们贯彻“税负从轻、优惠从宽、手续从简”的原则。《中华人民共和国中外合资经营企业所得税法》及实施细则,《外国企业所得税法》及其施行细则,《关于修改〈冲外合资经营所得税法〉的决定》,《国务院关于鼓励外商投资的决定》,以及《中华人民共和国个人所得税法》的颁布,表明我国初步有了一套对外资企业的税法。总的说来,我国的涉外税法规定的优惠政策是从宽的。例如,我国合营企业所得税法规定,合营企业所
In order to attract and utilize foreign investment and speed up the economic construction in our country, we have implemented the principle of “light tax burden, wide preferential treatment and simple formalities” on foreign tax policies. The Law of the People’s Republic of China on the Income Tax of Sino-foreign Joint Ventures and the Detailed Rules for its Implementation, the Law of the People’s Republic of China on the Income Tax of Foreign Enterprises and Detailed Rules for its Implementation, the Decision on Amending the Law of the People’s Republic of China on Sino-Foreign Equity Joint Ventures, the Decision of the State Council on Encouraging Foreign Investment , As well as the promulgation of the “Law of the People’s Republic of China on Individual Income Taxation”, indicating that China initially had a set of tax laws on foreign-funded enterprises. In general, the preferential policies stipulated in our foreign-related tax laws are lenient. For example, China’s joint venture income tax law, the joint venture