毕业论文（参考）两税合并对外资企业的影响分析.docVIP

两税合并对外资企业的影响分析 摘要 两税合并随着2007年两会的闭幕已成定议，内资和外资企业的企业所得税也于2008年1月1日起开始实行统一，这结束了我国多年来内外有别的企业所得税的税收体制，为我国税收创造了平等的环境，这也必然对我国宏观经济运行和发展产生重要的变化和影响，促进我国吸收和利用外资进入了一个新的阶段，不仅体现了现阶段我国经济发展水平对外资流入提出的新要求，也顺应了国际资本流动新形势的重要互动。 目前，两税合并处在一个过渡期，两税合并后外资企业所得税率的提高会不会影响外商直接投资对我国投资的积极性，对内资企业，对我国税收优惠政策的调整对我国产业结构的影响是否有利等等都是本文要论述的内容。 未来，我们不仅要保持吸收外资的规模，而且要更加注重吸收外资的质量，更加注重外资对于转变经济增长方式，优化贸易结构和产业结构的重要作用和影响。因此，“两税合并”既是对我国继续保持吸收外资相当规模的挑战也是创造我国吸收外资优势的新实践和新起点。 本文就“两税合并”对内外资企业的影响进行分析和对比，重点对外资企业在新税法下对我国经济和投资环境产生的变化和影响进行分析和了解。 关键词：新企业所得税法；外商投资企业；税收优惠；税收影响 Summary Two tax amalgamate closing of two Conferences become, discuss definitely already with 2007, domestic-investment and corporate income tax of overseas-funded enterprise begin to unify since January 1, 2008 too, this has finished tax revenue system of the corporate income tax that our country has kept inside information from outsiders for many years, having created the equal environment for tax revenue of our country, this must run and develop and produce important change and influence to the macroeconomy of our country too, promote our country to absorb and utilize the foreign capitals to enter a new stage, has not merely reflected the economic development level of our country flows into the new demand put forward to the foreign capitals at the present stage, the ones that complied with international new situation of capital circulation are important and interdynamic too. At present, two tax combine in one transition period jointly, overseas-funded enterprise improvement of income tax rate will influence direct foreign investments to enthusiasm that our country make the investment after two tax amalgamate, to domestic-investment enterprise, impact on industrial structure of our country favorable to wait a moment it is this text that want content that expound the fact to of our country tax revenue adjustment of preferential policy Future, we want scale absorbed foreign capital to keep, want, pay attention to quality that absorb foreign capi