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涉外企业所得税优惠制度在我国已实行2 0多年之久,其间虽也进行过调整,然优惠的范围、幅度不但没有缩减,且屡呈扩大之势。外资企业所得税优惠制度的积极作用自不待言,但过分优惠则必然减少国家财政收入,且不利于内资企业的发展。我国涉外企业所得税优惠制度的种种弊端给我国带来的不良影响已熟为人知,本文试图对新时期优惠制度的现状、存在问题与负面影响再作探析,同时提出几点改革设想。
The preferential income tax system for foreign-related enterprises has been in operation for more than 20 years in our country. Although the adjustment has been made during the course of the preferential treatment, the scope and scope of the preferential treatments have not been reduced and have been constantly expanded. The active role of the preferential income tax system for foreign-funded enterprises goes without saying, but excessive concessions will inevitably reduce the state’s fiscal revenue and is not conducive to the development of domestic-funded enterprises. This article tries to analyze the status quo, existing problems and negative impacts of the preferential system in the new period, and at the same time, propose some reform ideas.