两法合并对FDI的影响分析

Analysis of the Influence of the Combination of Two Laws on FDI

两法合并解决了因企业"身份"不同而享受不同税收待遇的问题,为各类企业创造了一个公平竞争的税收法制环境。新企业所得税法对FDI税收政策的变化,导致了外商来华投资的方式也发生了变化。这表明两法合并对FDI会产生短期影响,至于是否会改变长期发展态势是由综合因素体系决定的,因此,今后要注意防范税收累积效应。

The combination of two laws solved the problem that the enterprises enjoyed the different tax treatment because of different status, which created a fair competitive tax law environment for all kinds of enterprises. The change of new enterprise income tax law on FDI resulted in the change of the way of foreign investment in China. This indicated the combination of two laws would have short - term influence on FDI. Therefore, attention should be paid to prevent tax accumulation effect.