在华韩企撤资引起的企业所得税税负思考

Discussion of Enterprise Income Tax Burden by Withdrawing Investment of Korean Enterprises from China

韩资企业作为中国境内外资企业的重要组成部分,在近几年出现了非正常撤离中国市场的现象,这种现象与很多问题有关联,其中与税负的联系更为直接、更为紧密。为此,本文从在华韩资企业撤离中国市场现象入手,就中国企业所得税税负的变化及其对在华外资企业的影响进行了分析,并提出了优化企业所得税税收负担的对策建议,即提高引进外资的质量是完善企业所得税负担的根本,规范税收优惠政策是完善企业所得税负担的关键,加强市场机制和法制建设是完善企业所得税负担的保证。

As an important part of foreign capital enterprises, Korean capital enterprise is withdrawing investment from Chinese market in a abnormal way in recent years. This phenomenon associates with many issues, and tax burden may be the more direct and closer one. Therefore, through the research on the withdrawing phenomenon of Korean enterprises from China, this paper analyzes the changes in the income tax burden on enterprise and its influence on foreign-funded enterprises in China. Meanwhile, this article provides some suggestions to optimize the income tax burden on enterprise. Firstly, it is the fundament improving burden of income tax to improve the quality of foreign enterprises. Secondly, it is the key to improving burden of income tax to standardize the tax preferential policies. Thirdly, it guarantees improving burden of income tax to strengthen the construction of the market mechanisms and legal system.