UC知道求求翻译！急！ 我国外资税收优惠制度改革研究
来源：百度知道 编辑：UC知道 时间：2024/05/27 03:41:16
[摘 要] 自我国改革开放以来，本着吸引外资以促进国民经济发展的目的，我国实施了一系列外资税收优惠法律制度。最主要的就是依据经济主体的不同而实行的税收“双轨制”，即针对内资企业，实行的是《中华人民共和国企业所得税暂行条例》；针对外资企业，实行的是《外商投资企业和外国企业所得税法》。根据不同的法律，内外资企业在税收上的地位有所差距，相当于外资企业在国内的某些地区和某些产业中享受“超国民待遇”。这引发的后果是内外资企业处于不同的起跑线上，对两者公平竞争造成了损害。
随着投资环境改善，特别是在我国加入WTO后，进口关税水平大幅降低，国内市场进一步放开，国外资本和产品将大量涌入。在此背景下，外国投资者的关注点已从享受优惠政策转到占有中国市场上来，特别是随着越来越多的大公司总部的迁入，我国的产业集群优势日益增强，在这种形势下，税收优惠政策的调整势在必行。本文通过对现存的外资税收优惠制度的研究分析，来揭示外资税收优惠制度的改革的必要性，并具体的对改革的方案提出建议。
[关键词] 税收优惠制度；双轨制；企业所得税法；两税合并
Since China's reform and opening up, the spirit of attracting foreign investment to promote the development of the national economy, China implemented a series of tax incentives for foreign legal system. The main reason is based on the different economic entities and implemented taxes "dual system", targeting domestic-funded enterprises, implementation of the People's Republic of China "Provisional Regulations on the corporate income tax." against foreign-funded enterprises, for a "foreign-invested enterprises and foreign enterprises in the Income Tax Act." According to the law, the domestic and foreign enterprises in the tax status gap equivalent to the domestic enterprises in certain areas and certain industries "super-national treatment." This is the consequences arising from the domestic and foreign enterprises in the early stages of both fair competition caused damage. Along with the improvement of the investment environment, espe