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党的十一届三中全会后,为了适应改革开放的需要,我国先后于1980年9月10日和1981年12月13日公布了《中华人民共和国中外合资经营企业所得税法》和《中华人民共和国外国企业所得税法》,这两部法律的公布实施,标志着我国的涉外税制已正式建立。随着改革开放的逐步深入和投资环境的不断改善,在总结十年来的经验,并借鉴国外有益做法的基础上,1991年7月1日上述两法统一为《中华人民共和国外商投资企业和外国企业所得税法》,实现了中外合资经营企
After the Third Plenary Session of the Eleventh Central Committee of the Communist Party of China, in order to meet the need of reform and opening up, China successively promulgated the Income Tax Law of the People’s Republic of China on Sino-Foreign Joint Ventures and the Chinese People’s Republic of China on September 10, 1980 and December 13, 1981 Republic of China Foreign Enterprise Income Tax Law, “the promulgation and implementation of these two laws marked the formal establishment of the foreign-related tax system in our country. With the gradual deepening of reform and opening up and continuous improvement of investment environment, on the basis of summing up the experiences of the past decade and drawing on the beneficial practices from other countries, on July 1, 1991, the above two laws are unified as ”the foreign-invested enterprises of the People’s Republic of China and foreign countries Enterprise Income Tax Law "to achieve Sino-foreign joint ventures