Question

论文摘要英文翻译，急～～

企业所得税领域,我国目前实行的是内外有别的双轨制,即对外资企业适用的是《外商投资企业和外国企业所得税法》,对内资企业适用的是《企业所得税暂行条例》。这种内外有别的所得税税收政策在形式方面主要体现在二者分别立法,而且效力各异,对外是法律,对内是行政法规;在实质方面主要体现在企业所得税的征税主体和收益主体不同,税率不同,税前扣除标准不同,对资产的税务处理不同,税收优惠政策不同等等。由此导致内外资企业在所得税负担方面存在很大差异。本文旨在内外资企业所得税合并的实施做一些相关分析和探讨。

Answer 1

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.