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一、我国现行税收优惠政策 我国现行税收优惠政策尤其是涉外税收优惠政策的大规模制定与实施始于20世纪70年代末80年代初,是随着改革开放的逐步深入和经济体制的转化而逐渐推开和深化的。几十年来,我国陆续出台了一些税收优惠政策,重点在营业税、企业所得税、个人所得税等税种上作了优惠规定,其总体税负与正常税负相比,优惠程度在26％左右。我国现行的税收优惠政策主要有:
I. Current Tax Preferential Policies in Our Country The current tax preferential policies, especially the large-scale preferential tax policies for foreign-related tax, have been formulated and implemented on a large scale starting from the late 1970s and the early 1980s in the late 1970s and gradually gradual with the gradual deepening of reform and opening up and the transformation of the economic system Push and deepen. In recent decades, some preferential taxation policies have been promulgated in our country. The preferential policies on business tax, enterprise income tax and personal income tax have been put forward. The overall tax burden is about 26% compared with the normal tax burden. China’s current tax incentives are: