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中外合资经营企业所得税法自去年九月公布施行以来,对于发展国际经济合作和技术交流,促进我国四化建设,正在起着积极的作用。认真分析一下外商来我国投资开办合营企业的所得税负担问题,对于进一步搞好中外合营企业的工作,是有益处的。 (一) 对投资者来说,进行投资之前,比较关心的是税率的高低,因为它影响盈利的大小。外商来我国投资,同我国公司、企业开办合资经营企业,所得税税率为30%,另按应纳税额附征10%的地方所得税,两项合计的负担率为33%。同其它国家比较,负担是轻的。比如公
Since its promulgation in September last year, the income tax law of Sino-foreign joint ventures has been playing an active role in developing international economic cooperation and technological exchanges and in promoting the four modernizations in our country. A careful analysis of the issue of the tax burden on foreign investors for investing in joint ventures in our country is beneficial to further improving the work of Sino-foreign joint ventures. (A) For investors, before investing, the more concerned about the tax rate, because it affects the size of earnings. Foreign investors come to invest in our country and start joint ventures with companies and enterprises in our country. The income tax rate is 30%, and the local income tax rate of 10% is subject to the tax liability. The total burden rate of the two projects is 33%. Compared with other countries, the burden is light. Such as public