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改革开放以来,我国对外资企业所得税采取了有别于内资企业的优惠政策,对我国改革开放、吸引外资和促进经济社会发展发挥了重要作用。但随着我国社会主义市场经济的发展,特别是我国加入世界贸易组织过渡期的结束,内资企业、外资企业分设的所得税制度已不适应新形势的要求。为进一步完善社会主义市场经济体制,根据党的十六届三中全会关于“统一各类企业税收制度”的精神,结合我国经济社会发展的新情况,相关部门制定出《中华人民共和国企业所得税法(草案)》,提交全国人大常委会第二十五次会议审议,修改后再次提请十届全国人大五次会议审议。3月16日上午,在十届全国人大五次会议的闭幕会上,企业所得税法高票通过。在十届全国人大五次会议期间,全国人大代表对此法草案进行了充分审议,现选取部分发言。
Since the reform and opening up, our country has adopted preferential policies different from domestic-funded enterprises in the income tax on foreign-funded enterprises and played an important role in China’s reform and opening up, attracting foreign investment and promoting economic and social development. However, with the development of the socialist market economy in our country, especially after the transitional period for China’s accession to the World Trade Organization, the income tax system for domestic-funded enterprises and foreign-funded enterprises has not been adapted to the requirements of the new situation. In order to further improve the socialist market economic system, according to the spirit of “Third Party Plenary Session of the 16th CPC Central Committee” on “Unification of Various Types of Enterprise Taxation System” and in light of the new situation in China’s economic and social development, the relevant departments formulated the “Enterprise Income Tax Law of the People’s Republic of China (Draft) ”, submitted to the 25th meeting of the Standing Committee of the National People’s Congress for deliberation, revised and again submitted to the Fifth Session of the Tenth National People’s Congress for consideration. On the morning of March 16, at the closing ceremony of the Fifth Session of the Tenth National People’s Congress, the Enterprise Income Tax Law passed with high votes. During the Fifth Session of the Tenth National People’s Congress, the NPC deputies conducted a full review of this draft law, and some of them are now selected.