“两税合一”对广东省外资企业税负与利用外资的影响

我国新颁布的企业所得税法实现了内外资企业所得税税率的统一。"两税合一"的实施,将使广东外资企业的整体税负因税收优惠减少而趋于增加。但历年改革开放成果的积累及良好的区位优势,使广东在吸引外资方面仍然具备相当强的竞争优势。可以乐观地预期,"十一五"期间广东利用外资仍将持续增长,并保持在全国的领先地位,但引资格局将发生一定的变化。

The Effect of Unifying the Two Sets of Enterprise Income Tax on Guang-dong Foreign Capital Enterprises and the Utilizing of Foreign Capital in the Future

The Two Sets of Enterprise Income Tax have been unified in the latest law of enterprise income tax. Its practice will increase the whole income tax burden of Guang-dong Province's foreign capital enterprises because of cutting down the tax benefits. But its accumulated fruits of the form and open policy in past years and its location superiorities make Guang-dong Province possess strong competition advantages to attract foreign capitals. Therefore, we can expect optimistically that Guang-dong Province's foreign capital utilizing will continue to increase and keep ahead in countrywide in the Eleventh-five period, but its structure of foreign capital utilizing will be changed accordingly.