“两法合并”后的若干涉外税收优惠过渡问题探析  

Issues in Interim Preferential Tax Policies for Foreign-invested Enterprises after the Unification of Two Sets of EIT Laws

作　　者：孙隆英 

机构地区：[1]厦门市国家税务局,福建厦门361012

出　　处：《涉外税务》2008年第1期14-17,共4页International Taxation In China

摘　　要：随着《中华人民共和国企业所得税法》(以下简称《企业所得税法》)及其实施条例(以下简称"实施条例")的相继颁布,清理现行涉外税收优惠政策,做好新、旧企业所得税政策的过渡和衔接工作显得尤为重要。本文从政策执行的视角,通过对优惠政策过渡的范围及其原则的界定,就"两法合并"后若干具体涉外税收优惠的过渡问题进行探讨。With the ordination of Enterprise Income Tax Law of the People＇s Republic of China （hereafter abbreviated as the ＇ Enterprise Income Tax Law＇） and its Detailed Implementation Rules, it is urgent to check up current preferential policies for foreign-invested enterprises and ensure a stable transition of the Old and New Enterprise Income Tax Laws. This paper explores some practical issues in interim preferential tax treatments forforeign-invested enterprises by defining their scope and orientation after the unification of two sets of enterprise income tax laws.

关 键 词：外资企业 企业所得税 过渡期 税收优惠 

分 类 号：D922.222[政治法律—经济法学]