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2007年3月14日,提交全国人大审议的企业所得税法草案规定,将内外资企业所得税税率统一为25％,法定税率由33％降低了8个百分点。外资实际税率要从15％变成25％,内资要从33％下降到25％。大多数的声音是,这项政策对外资企业是一种公平合理的国民待遇,对内资企业则是一种重要的激励。这将会使市场竞争朝着更加公平的方向发展。本文通过对这项具有里程碑意义的税改政策出台的背景、影响等方面加以综合分析,并归纳整理了该政策出台后理论界、业界的不同观点,为新税制的发展提供了展望。
On March 14, 2007, the draft corporate income tax law submitted to the NPC for review stipulated that the income tax rates of domestic and foreign-funded enterprises should be unified at 25% and the statutory tax rate should be reduced by 8% from 33%. The actual tax rate of foreign investment has changed from 15% to 25%, while domestic investment has dropped from 33% to 25%. Most voices are that this policy is a fair and reasonable national treatment for foreign-funded enterprises and an important incentive for domestic-funded enterprises. This will allow market competition to move towards a more equitable direction. By comprehensively analyzing the background and impact of this landmark tax reform policy, this article summarizes the different viewpoints of the theoretical circles and the industry after the introduction of the policy, and provides the prospect for the development of the new tax system.