| 《企业所得税法》对福建外资企业的影响 |
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| 引用本文： | 福建省漳州市国家税务局课题组. 《企业所得税法》对福建外资企业的影响[J]. 涉外税务, 2008, 0(3) |
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| 作者姓名： | 福建省漳州市国家税务局课题组 |
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| 摘 要： | 本文从外资企业的视角剖析《中华人民共和国企业所得税法》(以下简称《企业所得税法》)实施后税率变化、优惠政策和费用扣除调整、税收负担等对企业的影响,并对外资企业和相关政府部门提出若干建议,对于促进福建外资企业提高核心竞争力、进一步创新招商方式、优化利用外资结构、提高利用外资质量具有积极意义。
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| 关 键 词： | 企业所得税 外资企业 福建 |
A Study on Impacts of the Enterprise Income Tax Law of PRC on Foreign-invested Enterprises in Fujian Province |
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| The Research Group of National Tax Bureau in Zhangzhou City of Fujian Province. A Study on Impacts of the Enterprise Income Tax Law of PRC on Foreign-invested Enterprises in Fujian Province[J]. International Taxation In China, 2008, 0(3) |
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| Authors: | The Research Group of National Tax Bureau in Zhangzhou City of Fujian Province |
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| Affiliation: | The Research Group of National Tax Bureau in Zhangzhou City of Fujian Province |
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| Abstract: | This paper makes a detailed analysis on im- pacts of the Enterprise Income Tax Law of PRC on foreign- invested enterprises in Fujian Province in terms of changes in tax rate, preferential policies, deduction standard and tax burden etc. It also presents some countermeasures for both foreign-invested enterprises and the government to cope with issues brought by such changes in order to enhance com- petitiveness and create a sound investment environment in Fujian Province. |
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| Keywords: | Enterprise income tax Foreign-invested enterprise Fujian Province |
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