论文部分内容阅读
《中华人民共和国外国企业所得税法》经第五届全国人民代表大会第四次会议通过,于1981年12月13日公布之后,经国务院批准,财政部于1982年2月公布了这一税法的施行细则,这是我国继中外合资经营企业所得税法公布之后,制定的又一部直接涉外的企业所得税法。对于发展我国对外的经济交往和技术交流,更好地贯彻利用外资、引进技术的方针政策,有着积极的作用。
The Income Tax Law of the People’s Republic of China on Foreign Enterprises was adopted by the Fourth Session of the Fifth National People’s Congress. After it was promulgated on December 13, 1981, with the approval of the State Council, the Ministry of Finance announced the tax law in February 1982 The implementation details, this is our country following the Sino-foreign joint venture enterprise income tax law after the enactment of another direct foreign-related corporate income tax law. It has a positive effect on the development of China’s economic exchanges and technological exchanges with the outside world and the better implementation of the principles and policies of utilizing foreign investment and introducing technology.