英语翻译于2008年1月1日起实施的新企业所得税法“两税合一”,实现了五个方面的统一,并规定了两个方面的过渡政策.本文对新旧企业所得税法进行比较,分析了新企业所得税法对内、外资企业

英语翻译于2008年1月1日起实施的新企业所得税法“两税合一”,实现了五个方面的统一,并规定了两个方面的过渡政策.本文对新旧企业所得税法进行比较,分析了新企业所得税法对内、外资企业
英语翻译
于2008年1月1日起实施的新企业所得税法“两税合一”,实现了五个方面的统一,并规定了两个方面的过渡政策.本文对新旧企业所得税法进行比较,分析了新企业所得税法对内、外资企业的影响,认为新企业所得税法使内资企业减税增利获得真正的实惠,在一定程度上提高了外资企业的总体税负,从长期来看不仅不会减弱对外资企业的综合吸引力,相反还有利于提高引进外资的质量和利用外资的水平.

英语翻译于2008年1月1日起实施的新企业所得税法“两税合一”,实现了五个方面的统一,并规定了两个方面的过渡政策.本文对新旧企业所得税法进行比较,分析了新企业所得税法对内、外资企业
The implementation of "combining two taxes into one" of the new Enterprise Income Tax Law on January 1,2008 has achieved a unity of the five taxable areas as well as set forth a transition policy on two areas.This paper makes a comparison of the old and new Enterprise Income Tax Laws and analyses the impact which the new Enterprise Income Tax Law may create on both domestic and foreign enterprises.It points out that domestic enterprises have actual benefits under the new Enterprise Income Tax Law through a reduction in tax and increase in profit,which to a certain extent will increase the gross tax burden of foreign enterprises.From a long-term perspective,the implementation of the new law will not only have no detrimental effect on its overall attractiveness to foreign enterprises,but will even be advantageous in relation to the improvement of the quality of foreign investors as well as the utilization of foreign capital.
人工翻译

On January 1, 2008 from implementation of the new Enterprise Income Tax Law, "two taxes into one" to achieve the unity of the five areas and provides two aspects of transition policy. In this paper, c...

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On January 1, 2008 from implementation of the new Enterprise Income Tax Law, "two taxes into one" to achieve the unity of the five areas and provides two aspects of transition policy. In this paper, comparing the old and new Enterprise Income Tax Law, analyzed the new Enterprise Income Tax Law and internally, the foreign influence that the new enterprise income tax law so that tax-funded enterprises increased profits to get real benefits, to a certain extent, improved the overall foreign-funded enterprises tax burden in the long run will not only not diminish the attractiveness of foreign-funded enterprises a comprehensive, on the contrary also help attract foreign investment to improve the quality and utilization of foreign capital.

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