“两法合并”后的若干涉外税收优惠过渡问题探析

随着<中华人民共和国企业所得税法>(以下简称<企业所得税法>)及其实施条例(以下简称"实施条例")的相继颁布,清理现行涉外税收优惠政策,做好新、旧企业所得税政策的过渡和衔接工作显得尤为重要.本文从政策执行的视角,通过对优惠政策过渡的范围及其原则的界定,就"两法合并"后若干具体涉外税收优惠的过渡问题进行探讨.

Issues in Interim Preferential Tax Policies for Foreign-invested Enterprises after the Unification of Two Sets of EIT Laws

With the ordination of Enterprise Income Tax Law of the People's Republic of China (hereafter abbreviated as the 'Enterprise Income Tax Law') and its Detailed Implementation Rules, it is urgent to check up current preferential policies for foreign-invested enterprises and ensure a stable transition of the Old and New Enterprise Income Tax Laws. This paper explores some practical issues in interim preferential tax treatments for foreign-invested enterprises by defining their scope and orientation after the unification of two sets of enterprise income tax laws.