发布网友 发布时间:2024-08-07 06:30
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热心网友 时间:2024-08-15 19:15
Enterprise income tax domain, what our country implements at present is the inside and outside is able to discriminate the two-track system, what namely is suitable to the Foreign-funded enterprise is "Foreign invested company And Foreign enterprise Obtained Tax law", what is suitable to the domestic capital enterprise is "Enterprise Income tax Temporary regulation". Inside and outside this kind is able to discriminate the income tax policy mainly manifests in the form aspect in the two legislates separately, moreover the potency varies, is the law outward, is the administrative rules and regulations internally; Mainly manifests in the substantive aspects in the enterprise income tax taxation main body and the income main body is different, the tax rate is different, before the tax, deducts the standard to be different, is different to the property tax treatment, tax preference policy different and so on. From this causes the Foreign-funded enterprise to have the very big difference in the income tax burden aspect. In this article is for the purpose of the Foreign-funded enterprise income tax merge implementation making some correlation analyses and the discussion.热心网友 时间:2024-08-15 19:13
Enterprise income tax domain, what our country implements at present is the inside and outside is able to discriminate the two-track system, what namely is suitable to the Foreign-funded enterprise is "Foreign invested company And Foreign enterprise Obtained Tax law", what is suitable to the domestic capital enterprise is "Enterprise Income tax Temporary regulation". Inside and outside this kind is able to discriminate the income tax policy mainly manifests in the form aspect in the two legislates separately, moreover the potency varies, is the law outward, is the administrative rules and regulations internally; Mainly manifests in the substantive aspects in the enterprise income tax taxation main body and the income main body is different, the tax rate is different, before the tax, deducts the standard to be different, is different to the property tax treatment, tax preference policy different and so on. From this causes the Foreign-funded enterprise to have the very big difference in the income tax burden aspect. In this article is for the purpose of the Foreign-funded enterprise income tax merge implementation making some correlation analyses and the discussion.