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改革开放以来,在我国举办的外商投资企业从事生产、经营的流转环节的税收仍然按照1958年由人大通过国务院颁布试行的工商统一税条例的规定征收工商统一税。目前,外商投资企业缴纳的工商统一税约占整个涉外税收的80％左右。作为涉外税收主体税种之一的工商统一税,在维护国家权益,引导和调整外商投资企业的产业、产品结构等方面发挥了重要作用。但是,由于时隔三十多年,现行的工商统一税制已远远不能适应当前经济形势发展的需要。内资企业试行过的工商统一税制也早已经过几次改革,形成了现行的产品税、增值税和营业税,近年来,为了配合深化改革,仍在不
Since the introduction of the policy of reform and opening up, the taxes on the circulation of production and operation of foreign-invested enterprises held in China are still subject to the consolidated industrial and commercial tax in accordance with the provisions of the Unification of Commercial and Commercial Tax Promulgated by the National People’s Congress in 1958 for trial and approval by the State Council. At present, the consolidated industrial and commercial tax paid by foreign-invested enterprises accounts for about 80% of the total foreign-related tax revenue. The consolidated commercial and industrial tax, as one of the main types of foreign tax revenue, has played an important role in safeguarding national rights and interests, guiding and adjusting the industries and product mix of foreign-invested enterprises. However, due to the lapse of more than 30 years, the current tax system for business integration has fallen far short of the needs of the current economic situation. The uniform tax system for business and industry piloted by domestic-funded enterprises has also undergone several reforms long ago, forming the current product tax, value-added tax and sales tax. In recent years, in order to tie in with the deepening reform, it is still not