“开始获利年度”中的异常现象与处理对策

Abnormal Phenomena in the Year Starting to Make Profit and Its Countermeasures

在外商投资企业和外国企业(以下简称“外资企业”)定期优惠的必要条件中,“生产性外商投资企业”和“经营期限在10年以上”的掌握和认定较为容易,而“开始获利年度”的认定看似简单,却较为复杂。在税收征管实践中,“开始获利年度”的认定经常出现两种异常的现象:一是人为调节利润,推迟进入获利年度;二是掌握开业时间,避重就轻选择缴税。本文对这两种异常现象进行了探讨。

In tax administration towards foreign invested enterprises, one of the qualifications for preferential tax treatment is ＂the year starting to make profit＂ which is the most difficult to define. Two abnormal phenomena exist in defining ＂the year starting to make profit＂ which include artificially adjusting profits in order to defer the date of starting to make profit, and controlling the time of operating to minimize tax burden. This article analyzes the two abnormal phenomena and proposes related countermeasures.