中国统一企业所得税制改革评析

与现行的内资和外资企业所得税制相比较,中国新近颁布的统一《企业所得税法》贯彻了公平税负、内外资企业平等竞争的原则,体现了进一步规范税制和与国际税收惯例接轨,充分发挥企业所得税优惠在优化国民经济结构、鼓励产业和技术升级、促进社会和谐和可持续发展方面的调控作用,以及加强对各种避税行为的控制防范等特点,但也存在着若干有待于进一步研究完善的问题。

Compared with Chinese current effective systems of the domestic enterprise income tax and the foreign investment enterprise income tax, the unified enterprise income tax law which has newly been issued by Chinese Government carries out theprinciple of equal tax burden and fair competition between domestic and foreigninvestment enterprises, reflects the features of further standardizing tax system, conforming to international tax usages and strengthening the regulation of various tax avoidances. The new unified enterprise income tax law of China brings into full play of income tax incentives with respect of improving national economic structure, encouraging up- grade of industries and technologies and promotingsocial harmonization and sustainable development. However, there exist also some problems that need to be further improved in the rules of the new enterprise income tax law.