统一内外资企业所得税税收优惠的政策取向

Unify the Choices between the Preferential Policies on Domestic-Funded and Foreign-Funded Corporation Income Taxes

通过对经济全球化和我国加入WTO后现行企业所得税内外有别的税收优惠政策所存在的诸多弊端的分析,提出了统一内外资企业所得税税收优惠在产业、科教、区域等方面的政策取向。

In China,it has come into being under specific conditions that Corporation Income Taxes are charged according to two laws with different preferential policies on domestic funds and foreign funds. As China has entered WTO and great changes have taken place in the objective economic environment of tax system,it requires the combination of the two laws and the unity of tax preferential policies. In the light of the analysis on the problems in domestic-funded and foreign-funded Corporation Income Taxes in China today,this paper suggests new choices on preferential policies based on principles of appropriation, preference, effectiveness and fairness.