浅谈内外资企业所得税法合并前后差异及税收筹划策略（Differences of income tax law before and after the merger of domestic and foreign enterprises and tax planning strategy）.docVIP

浅谈内外资企业所得税法合并前后差异及税收筹划策略（Differences of income tax law before and after the merger of domestic and foreign enterprises and tax planning strategy） Key words: domestic and foreign enterprises, enterprise income tax, tax planning The formal promulgation of the enterprise income tax law of the Peoples Republic of China marks the formal consolidation of the income tax law of domestic enterprises and foreign-funded enterprises. The difference between before and after the merger, is bound to the domestic and foreign enterprises (especially domestic enterprises) have a far-reaching effect. In March 16, 2007, the tenth session of the Fifth National Peoples Congress passed the Peoples Republic of China enterprise income tax law, marking the domestic enterprise and foreign enterprise income tax law (hereinafter referred to as the formal merger of two). After the merger of the two laws enacted in 1991 with the foreign investment enterprise and foreign enterprise income tax law promulgated in 1993 and Provisional Regulations on enterprise income tax difference is mainly reflected in the following aspects: First, taxpayers differ. After the merger, the new law adopts the method of combining the standard of registration and the standard of the actual management institution, and introduces the concept of resident enterprise and non resident enterprise to distinguish taxpayers. Resident enterprise means an enterprise established within the territory of China or established in accordance with the law of a foreign country (region) but the actual administrative institution within the territory of china. And non resident enterprises refer to foreign (regional) law was established and management institutions are not in the China territory, but set up institutions or establishments in the territory of China, without setting up institutions or in the territory of Chinese places, but from the enterprise within the territory of China. The new law changes the taxpayers of domestic enterprises