“两法”合并对广东省外商投资企业的影响

On the Influence of Unified Income Tax System for both Domestic and Foreign Enterprises on the Foreign-funded Enterprises in Guangdong Province

为了公平税负、促进竞争,我国统一了内外资企业所得税制,实施新的企业所得税法。为了说明"两法"合并对外资企业带来的影响,本文以改革开放较早、开放程度较高、外资企业较多的广东省为例,采用时间序列预测法,测算"两法"合并对广东省外商投资企业税负的影响;同时,结合广东省利用外资的实际,通过理论研究和实证分析,得出了"两法"合并对引进外资影响有限的结论,并对"两法"合并后外资企业和地方政府如何应对提出了建议。

China has unified two sets of enterprise income tax systems and will implement the newly-adopted Enterprise Income Tax Law soon to achieve tax burden equity and to enhance fair competition. In order to estimate the influence of the Enterprise Income Tax Law on the foreign-funded enterprises, this paper estimates it by using the time-series forecasting method based on the foreign- funded enterprises located in Guangdong Province where the reform and opening policy were implemented firstly. It concludes that the influence is relatively limited through a theoretic research and empirical analysis of the actual utilization of overseas capital in Guangdong Province, and gives some suggestions on how to eliminate this influence.