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中国涉外税收制度在过去的十几年里经历了二次重大改革。第一次是1991年以“两税合并”为主要内容的企业所得税改革,即将《中外合资经营企业所得税法》与《外国企业所得税法》合并为《外商投资企业和外国企业所得税法》。第二次是1993年下半年进行的全面性、结构性的税制改革。这次税制改革对涉外税制而言,一是取消了工商统一税,从1994年1月1日
The foreign tax system in China has undergone two major reforms in the past decade or so. The first is the enterprise income tax reform with the main content of “merger of two taxes” in 1991, namely merging “Income Tax Law of Sino-Foreign Equity Joint Ventures” and “Foreign Enterprise Income Tax Law” into “Income Tax Law of Foreign-Invested Enterprises and Foreign Enterprises” . The second is a comprehensive and structural tax reform that took place in the second half of 1993. The tax reform on the foreign tax system, first, canceled the consolidated industrial and commercial tax, from January 1, 1994