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主持人:今年以来,《外商投资企业和外国企业所得税法》和《中华人民共和国企业所得税暂行条例》的合并统一成为社会各界关注的重点,并已正式列入全国人大立法计划。两法合并将会对我国内资企业和外资企业产生怎样的影响?它会对我国利用外资产生消极影响吗?以下是相关领域专家学者和企业代表从不同角度对这些问题发表的看法。
Moderator: Since the beginning of this year, the merger and unity of the “Income Tax Law of Foreign-invested Enterprises and Foreign Enterprises” and the “Provisional Regulations of Enterprise Income Tax of the People’s Republic of China” has become the focus of all walks of life and has been formally listed in the NPC’s legislative plan. How will the merger of the two laws affect our domestic-funded enterprises and foreign-funded enterprises? Will it have a negative impact on the utilization of foreign investment in our country? The following are the opinions expressed by experts, scholars and business representatives in related fields from different angles on these issues.