论文部分内容阅读
目前我国对内、外资企业分别实行企业所得税制,两套并存的企业所得税制在纳税方法等方面存在的较大差距以及目前涉外税收优惠政策及税法和条例的主要条文方面存在的问题不符合WTO规则,造成税收歧视,不仅阻碍民族工业的发展,而且也影响吸引外资的健康发展。从长远看,无论是适应WTO规则,使税制符合国民待遇的要求,还是适应国内民族产业发展的要求,统一内、外资企业所得税是必然趋势,势在必行。
At present, China’s domestic and foreign-funded enterprises respectively implement the enterprise income tax system, two sets of co-exist the enterprise income tax system in the tax methods and other aspects of the existence of a large gap and the current foreign tax preferential policies and the main provisions of the tax laws and regulations does not comply with the WTO Rules, resulting in tax discrimination, not only hinder the development of national industry, but also affect the healthy development of foreign investment. In the long run, it is an inevitable trend to unify the income tax of domestic and foreign-funded enterprises both in adapting to the WTO rules, in conforming the tax system to the requirements of national treatment or in adapting to the requirements of the development of national industries.