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《中华人民共和国外商投资企业和外国企业所得税法》及其实施细则(以下简称税法、细则)已于一九九一年七月一日起实施。在税法和细则实施前,我部发布的有关计征外商投资企业和外国企业所得税的规定,凡与税法、细则不抵触的,继续有效。在处理外商投资企业和外国企业所得税方面的问题时,仍可按上述文件规定的精神办理。下列规定,因与税法、细则的规定不一致,予以废止。
The Income Tax Law of the People’s Republic of China on Foreign-Funded Enterprises and Foreign Enterprises and the Implementing Rules (the “Tax Law”) came into effect on July 1, 1991. Before the implementation of the Tax Law and the Detailed Rules, the regulations issued by the Ministry concerning the levying of income tax on foreign-invested enterprises and foreign enterprises shall continue to be valid if they do not contravene the tax laws and rules. In dealing with the problems of income tax of foreign-invested enterprises and foreign enterprises, they may still be handled in the spirit of the above-mentioned document. The following provisions, due to inconsistent with the provisions of tax laws and regulations, be repealed.