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新的《中华人民共和国企业所得税法》于年初已开始实施,外资企业执行的所得税税率为25%,这在国际上处于中低水平,因此对外资来说仍然具有吸引力。新的所得税法变化的只是外企的行业税负结构,但将影响外资企业对其商业模式、投资架构、及融资策略的选择。本文就此进行分析。股息的预提所得税原有外企所得税法规定:中国对于外商投资企业支付给境外股东的股息免征预提所得税的,如果这部分股息没有
The new Law of the People’s Republic of China on Enterprise Income Tax has started to be implemented at the beginning of this year. The income tax rate for foreign-funded enterprises is 25%, which is at a low level in the world and therefore attractive to foreign investors. The new income tax law only changes the tax burden structure of foreign enterprises, but it will affect the choice of foreign-funded enterprises on their business model, investment structure and financing strategy. This article analyzes this. Withholding Income Tax on Dividends The original Income Tax Law of Foreign Enterprises stipulated that if China is exempt from withholding income tax on dividends paid by foreign-invested enterprises to overseas shareholders, if this part of the dividend does not have