我国企业所得税法的统一及对外资的影响

在我国,内外资企业所得税法的统一已酝酿多年。时至今日,就两法统一问题已形成一些基本认识。只是对两法统一对外资可能产生的影响,利益各方争议较大。就此问题,本文从我国对外资的开放、投资环境、税收优惠的作用、两法统一的设计4个方面进行了分析,指出那种认为两法统一必定会对外资进入中国产生巨大冲击的担心是没有必要的,而在现行税制下内资企业处于一种极不公平的竞争地位。因此,为了给内外资企业创造一个公平竞争的税收环境,必须尽早实行企业所得税法的统一。

The Unification of Enterprise Income Tax Laws in China and Its Influence on Foreign Investment

The unification of income tax laws on foreign investment enterprises and domestic investment enterprises has been considered and talked over for many years in China.Upon to now a basic concept on the unification has been reached to some extent,but there are different opinions as far as its influence on foreign investment is concerned.In perspective of China's opening-up to foreign investment,investment environment,role of tax preferences and the framing of unification of enterprise income tax laws,the unification won't be a great impediment to invest in China for foreign investors while the domestic investment enterprises are put into an unfavorable position under the nowadays enterprise income tax system.It is needful for fair competition among the domestic and the foreign to unify two sets of income tax law.