新一轮税制改革中我国涉外税收政策的调整

Adjustment of Foreign Taxation Policy Under the New Tax Reform

针对2004年中国启动新一轮税制改革后的涉外税收政策问题进行了研究,分析了我国现行涉外税收政策中存在的内资企业负担过重;税收优惠措施多、幅度大,给财政收入造成很大损失;缺乏系统性、规范性;产业导向模糊;地区性引导不平衡等诸多问题,提出了统一各类企业税收制度,将所得税的地区优惠转变为行业优惠,提高涉外税收的立法级次等调整涉外税收政策的一系列建议和措施。

In 2004, China begins its new large-scale tax reform. Foreign taxation policy will adjust a lot to keep pace with the changing economic situation. This paper, based on an analysis of the existing policies on foreign taxation, puts forwards that our domestic enterprises have more burden than foreign companies, and the existing policies make a loss on the fiscal revenue, and they are unclear in the guidance of the industrial structure, and they cause area developing imbalance to some degree. This paper also makes some proposals about adjustment of current policies concerned such as the unification of all kinds of enterprises, changing tax incentive from area tax incentive to sector tax incentive, and improvement of legislative hierarchy on the corresponding foreign tax policies.