面对新税率的中外资航运企业

New income tax rate for domestic and foreign shipping companies

3月16日，备受社会关注的《企业所得税法（草案）》在十届全国人大五次会议上经审议表决，获得了高票通过。3月19日，国家主席胡锦涛签署了第63号主席令，正式公布了《中华人民共和国企业所得税法》。从2008年1月1日起施行的这部新税法规定，外资企业将与内资企业一样缴纳统一的25％所得税，不再享有税收优惠。

China’s new unified corporate income tax for foreign and domestic enterprises has been hailed for its efforts to create fair competition between businesses, but its likely impact on shipping enterprises is also worth noting. The law is due to take effect on January 1, 2008. The law, which sets unified income tax rate for domestic and foreign companies at 25 percent, came after years of criticism that the original dual income tax mechanism is unfair to domestic enterprises, including shipping enterprises. Currently, the actual average income tax burden on Chinese companies is 25 percent, while that on foreign enterprises is 15 percent. Many people think such a policy forces domestic businesses to face tougher competition since China’s accession to the World Trade Organization (WTO) in 2001. Experts agree that the tax change is actually a commitment to the WTO for equal treatment to enterprises, which can only strengthen China's responsible role and make it more attractive to foreign investment.