“两税并轨”后内外资企业的新玩法

• 出 处: 中国企业家
• 发表日期: 2006年03期
• 关键词: 两税 外资企业 企业所得税 国家税务总局 改革方案 竞争格局 多大

编辑指引内外资企业所得税税制统一的传闻一直甚嚣尘上。2006年1月8日,国家税务总局局长谢旭人关于“2006年将研究完善内外资企业所得税‘两法’合并改革方案”的表态,预示“两税”合并的脚步已日近。“两税”并轨对于内外资企业的影响有多大?公平竞争格局下内外资企业如何调整各自的战略?

The rumor that editors guide the unification of income tax and foreign-funded enterprises has been rampant. On January 8, 2006, Xie Xuren, director of the State Administration of Taxation, stated on “The Merger Reform Program of” Studying and Perfecting the Two Methods of Income Taxes on Domestic and Foreign-funded Enterprises in 2006 “, which indicates that the pace of” two taxes “merging has been approaching. How are the impacts of the ”two taxes" merging on domestic and foreign-funded enterprises? How can domestic and foreign-funded enterprises adjust their own strategies under the framework of fair competition?