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两税合并随着2007年两会的闭幕已成为定论,内外资企业将要实行统一的税率。两税合并后,外资企业所得税税率的提高会不会影响外商直接投资者对我国投资的积极性是很多人关心的问题。该文从回顾两税的渊源开始,来探讨两税从以前的分别征收到现在的合并统一的原因,并就我们所共同关心的两税合并对外商直接投资的影响作了分析,得出两税和并不会影响外商直接投资进驻中国的进程的结论。
Merger of the two taxes With the closing of the two sessions in 2007 has become the conclusion, both domestic and foreign-funded enterprises will implement a uniform tax rate. After the merger of the two taxes, the increase of the income tax rate of foreign-funded enterprises will not affect the enthusiasm of foreign direct investment in China’s investment, which is a matter of concern to many people. This article begins with a review of the origins of the two taxes and explores the reasons for the merger and reunification of the two taxes levied from the previous ones and analyzes the impact of the two tax mergers on foreign direct investment that we are all concerned about. Taxes will not affect the conclusion of the process of foreign direct investment into China.