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国家税务总局国际税务司司长张志勇说,我国正在研究内外资两个企业所得税的合并方案,方案遵循两个原则,对外商投资者逐步实行同等国民待遇、突出税收优惠政策的产业导向性。 张志勇日前在此间举行的一个研讨会上说,这项改革的目的是根据建立社会主义市场经济体制的要求,规范税制,公平税负,为中外企业创造一个基本平等的竞争条件,同时根据国家产业政策保留必要的鼓励投资措施。
Zhang Zhiyong, director of the International Tax Department of the State Administration of Taxation, said that China is studying the merger plan for the two corporate income tax plans for domestic and foreign capital. The plan follows two principles and gradually applies the same national treatment to foreign investors, highlighting the industrial orientation of preferential tax policies. Zhang Zhiyong said at a seminar here that the purpose of this reform is to standardize the tax system and fair tax burden in accordance with the requirements of establishing a socialist market economic system and create a basically equal competitive environment for Chinese and foreign enterprises. At the same time, according to the requirements of the national industry Policy reserves the necessary investment incentive measures.