新《企业所得税法》起草小组有关人士日前表示,新税法在税收优惠方面,将以产业倾斜为主,区域优惠为辅。内外资企业所得税法合并势在必行,以后将只区分居民企业和非居民企业。此外,新税法将只确定一档比例税率,不会因为企业规模不同而实行不同比例。税率需最终由国务院确定,报全国人大批准。 Recently, the relevant person of the drafting group of the “Enterprise Income Tax Law” said that the new tax law will give priority to the industry in terms of tax concessions, supplemented by regional concessions. The merger of domestic and foreign-funded enterprises’ income tax laws is imperative, and will distinguish only resident enterprises from non-resident enterprises in the future. In addition, the new tax law will only determine the first-rate tax rate and will not impose different rates for different companies. The tax rate needs to be finalized by the State Council and submitted to the NPC for approval.