摘要
随着《中华人民共和国企业所得税法》(以下简称《企业所得税法》)及其实施条例(以下简称"实施条例")的相继颁布,清理现行涉外税收优惠政策,做好新、旧企业所得税政策的过渡和衔接工作显得尤为重要。本文从政策执行的视角,通过对优惠政策过渡的范围及其原则的界定,就"两法合并"后若干具体涉外税收优惠的过渡问题进行探讨。
With the ordination of Enterprise Income Tax Law of the People's Republic of China (hereafter abbreviated as the ' Enterprise Income Tax Law') and its Detailed Implementation Rules, it is urgent to check up current preferential policies for foreign-invested enterprises and ensure a stable transition of the Old and New Enterprise Income Tax Laws. This paper explores some practical issues in interim preferential tax treatments forforeign-invested enterprises by defining their scope and orientation after the unification of two sets of enterprise income tax laws.
出处
《涉外税务》
CSSCI
北大核心
2008年第1期14-17,共4页
International Taxation In China
关键词
外资企业
企业所得税
过渡期
税收优惠
Foreign-invested enterprise Enterprise income tax Transition period Tax preference