外商投资企业分支机构所得税政策差异分析

外商投资企业分支机构的非法人地位决定了其业务的兼营性,而分支机构适用企业所得税税率的政策规定又不承认这种兼营性,在兼营性业务和分支机构税率分别适用不同政策规定的情况下,必然会导致在合法前提下的非兼容性。所以,本文认为,应当对目前执行的分支机构的所得税政策进行适当调整。

An Analysis on Disparities of Income Tax Policies concerning Branches of Foreign-invested Enterprises

The non-legal-person entity of branches of foreign-invested enterprises determines the compatibility of its business. However, current income tax policies applicable to these branches deny such compatibility of business. In the cases of compatible business and the branches with different income tax rate, it may result in incompatibility under legal premises. Therefore, income tax polices for branches of foreign-invested enterprises should be adjusted properly.