新所得税法对外资企业的影响探讨（Discussion on the influence of new income tax law on foreign capital enterprises）.docVIP

新所得税法对外资企业的影响探讨（Discussion on the influence of new income tax law on foreign capital enterprises） Discussion on the influence of new income tax law on foreign capital enterprises The impact of new income tax law on foreign funded enterprises 2009-02-03 21:17:26 Abstract: the existing corporate income tax system has many disadvantages, and it does not accord with the international common practice. It brings many obstacles to the establishment of a fair competition environment, and is not conducive to the promotion of the economic system reform. In this paper, the necessity of unifying the income tax of domestic and foreign enterprises is analyzed, and the influence of the income tax of domestic and foreign enterprises on the foreign capital enterprises is discussed. Key words: new income tax law; domestic and foreign enterprises; preferential policies Abstract: The present different enterprise obtained tax system, has all sorts of malpractices, also with the international prevailing practice symbol, does not establish the fair environment of competition for our country to bring layer on layer hinders, does not favor the economic restructuring the advancement. This article has made the analysis through the internal Foreign-funded enterprise income tax unified necessity after, and internal Foreign-funded enterprise income tax unification, has carried on the discussion to Foreign-funded enterprise s influence. Key, word:, New, obtained, tax, law, In, Foreign-funded, enterprise, Preferential, policy Introduction In March 16, 2007, the National Peoples Congress passed the new law on corporate income tax, the new enterprise income tax law will be officially implemented next year, as the unified corporate income tax will be directly related to the foreign-funded enterprises in Chinas interests, will bring certain influence to foreign enterprises. (a) the necessity of income tax 1, Chinas fiscal revenue has the unified strength to adjust the income tax of domestic and forei