企业所得税法对内外资企业影响.pdfVIP

【关键词】企业所得税法内资企业外资企业影响对策 Abstract China’S enterprise income tax law after a long period，each phase of legislation with the political and economic status are closely related，and reflect the characteristics of the times．The beginning of reform and opening up，in order to attract foreign investment，China’S foreign-funded enterprises in the phase difference between the system of enterprise income tax，foreign-funded enterprises income tax at once enjoyed a”super national treatment”，and domestic enterprises to form bright contrast，in the special historical environment，this system is the introduction of foreign investment in China,promoting economic development has played a positive role．Despite the administration of foreign-funded enterprises tax incentives to attract more foreign capital to enter the Chinese market，in the presence of differential tax treatment of a case，but is the enterprise should bear the tax burden to domestic enterprises，which will undoubtedly increase domestic enterprises wireless tax cost，limit its in the market fair competition．Along with our country socialist market economy system and the establishment of a stable and healthy economic development，foreign enterprises have other income tax system already cannot get used to our country economy better and faster development，also cannot comply with the background of economy globalization．Especially in 2002 after Chinas accession to the WTO，the market environment has undergone further changes，domestic enterprises is relatively advantageous conditions for production and operation has ceased to exist，foreign capital enterprises in the tax advantage is more outstanding，the formation of this kind of situation and the requirement of market economy are incompatible，the domestic and foreign enterprise income tax of more urgent request． For domestic enterprises，the realization of fair tax treatment，Can create the fair tax environment， and in the development of its national economy foundation，is more able to incr