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两税合并主要是指对内外资企业所得税实行统一税法、统一税率、统一税前扣除标准、统一优惠政策。本文从对引进外资规模的影响和引进外资结构与投向两个方面分析了两税合并对我国吸引外资的影响。
The merger of two taxes refers mainly to the implementation of a unified tax law on domestic and foreign-funded enterprises’ income tax, a uniform tax rate, a unified pre-tax deduction standard and a unified preferential policy. This article analyzes the impact of the merger of the two taxes on the attraction of foreign investment in our country from two aspects: the influence of the introduction of foreign capital and the introduction of foreign capital structure and investment.