中国涉外税制三十年:建立与改革  

Thirty Years of Chinese Foreign-related Tax System: Foundation and Reformation

作　　者：黄朝晓[1] 

机构地区：[1]广西经济管理干部学院,南宁530007

出　　处：《广西经济管理干部学院学报》2008年第3期46-51,共6页Journal of GuangXi Cadres College of Economic and Management

摘　　要：改革开放初期,为了适应对外开放的需要,从所得税到流转税,中国建立并实施了一套比较独立的涉外税制。1993年到1994年中国进行了系统性的税制改革,统一了流转税制和个人所得税制,但外商投资企业和外国企业依旧实施独立的所得税法。2008年1月1日,遵循国际税收惯例,实施统一的内、外资企业所得税制度,结束了内外两套税制的历史。中国涉外税制,为中国改革开放、引进外资、发展经济和建立市场经济体制做出了巨大的贡献。In the earlier days of the reform and opening-up, China founded and implemented a suit of independent foreign-related tax system from income tax to turnover tax in order to meet the require- ments of opening-up. From 1993 to 1994, China processed a systematic tax reform which unified the turnover tax system and the individual income tax system. But the independent income tax system was still used to foreign-invested enterprises and the foreign enterprises. In January 1, 2008, according tothe international tax practice, our country implemented the consolidated income tax system to both domestic enterprises and foreign enterprises and the history of two tax systems was ended. Chinese foreign-related tax system played a very important role to the reform and opening-up of China, introducing foreign investment, developing the economy, and establishing the market economic system.

关 键 词：中国涉外税制 工商统一税 个人所得税 外商投资企业和外国企业所得税 企业所得税 

分 类 号：F812.42[经济管理—财政学]