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各位代表:我国中外合资经营企业法公布施行以来,外商前来洽谈合资经营的日益增多,而我国还没有相应的税法,一些外国政府、驻华使馆、外国公司企业和民间团体,经常向我探询中外合资经营企业所得税法、个人所得税法何时公布,税率多少,对投资者给哪些优惠等等。国内有关部门、企业也感到无章可循,迫切要求尽快制订、公布,以利于工作开展。中外合资经营企业,在我国是一个新事物,我们还没有经验。本着维护国家权益,又有利于合资经营企业发展的精神,根据半年多来举办合资经营企业的实际情况,并参照国际惯例,我们起草了这两个税法(草案)。现在我受人大常委会法制委员会的委托,就这两个税法(草案)中的主要问题,作如下说明。一、关于《中华人民共和国中外合资经营企业所得税法(草案)》
Dear Delegates, Since the promulgation and implementation of the Law of Sino-Foreign Equity Joint Ventures in our country, foreign investors have come to discuss the increasing number of joint ventures. However, there is no corresponding tax law in our country. Some foreign governments, embassies in China, foreign companies and non-governmental organizations often consult with me Sino-foreign joint ventures income tax law, personal income tax when the law was announced, how much tax rates, what preferences to investors and so on. Relevant departments and enterprises in China also feel that there is no rules to follow and urgently urgently need to formulate and publish them in an effort to facilitate their work. Sino-foreign joint ventures, in our country is a new thing, we have no experience. In keeping with the principle of safeguarding the rights and interests of the state and in the spirit of joint ventures, we drafted these two tax laws (drafts) in light of the actual situation of holding joint ventures in more than six months. Now I am entrusted by the Legislative Affairs Commission of the NPC Standing Committee to make the following explanations on the major issues in these two Tax Laws (Draft). I. About “Income Tax Law of the People’s Republic of China on Sino-Foreign Joint Ventures (Draft)”