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根据第八届全国人民代表大会常务委员会第五次会议《关于外商投资企业适用增值税、消费税、营业税等税收暂行条例的决定》,从今年一月一日起,外商投资企业改征与国内企业统一的增值税、消费税和营业税,取消原征收的工商统一税。1993年12月31日前已批准设立的外商投资企业,由于改征增值税、消费税、营业税而增加的税负部分要返还给企业。由于外商投资企业在税改前适用的流转税是工商统一税,与现行的流转税特别是增值税的税制结构迥然不
According to the Decision of the Fifth Meeting of the Standing Committee of the Eighth National People’s Congress on the Provisional Regulations on Taxes Applicable to Value-added Tax, Consumption Tax and Business Tax of Foreign-invested Enterprises, starting January 1 this year, the reorganization of foreign-invested enterprises and domestic enterprises A unified value-added tax, consumption tax and sales tax, abolished the original collection of consolidated industrial and commercial tax. Enterprises with foreign investment that have been approved before December 31, 1993, and whose tax burden increased due to VAT levying, consumption tax and business tax, should be returned to the enterprise. Since the turnover tax applicable to foreign-invested enterprises before the tax reform is the consolidated tax on industry and commerce, the tax structure of current turnover tax, especially value added tax,