论文部分内容阅读
备受社会关注,旨在将内资企业、外资企业所得税法两税统一的《中华人民共和国企业所得税法(草案)》,于2007年3月16日在第十届全国人民代表大会第五次会议上高票通过,这是我国税制的一项重大变革。这一草案,将内资、外资企业所得税基础税率统一设定为25％。这项新法案的通过,终结了我国自上世纪1970年代末以来内外资税制不平等的时代。
Has attracted the attention of the general public and is intended to unify the “Law of the People’s Republic of China on Enterprise Income Tax (Draft)” on the unification of the two income tax laws for domestic-funded enterprises and foreign-funded enterprises on March 16, 2007 at the Fifth Session of the Tenth National People’s Congress On the adoption of high votes, this is a major change in our tax system. This draft will be unified domestic and foreign-funded enterprise income tax rate of 25%. The passage of this new act has brought an end to the inequality in the taxation system between China and foreign countries since the late 1970s in our country.