中国外资税收优惠政策包括所得税、流转税(关税、增值税)等方面。
The favorable taxation policy for China's foreign capital embodies such aspects as income tax, tariff and value-added tax.
同时两国在税制结构、吸引外资税收优惠政策、征管模式等方面存在一些差异,各自也有自身的特色。
Meanwhile, the two countries have differences in taxation structure, preferential taxation policy to foreign investment and levying model, and each has its own characteristics.
加入WTO后,税收优惠对于吸引外资的作用已经相当有限,应当以产业政策为基调来制定外资税收优惠措施。
And after we entered WTO, the tax preferences have less impact on attracting capital. Therefore we should determine the preference policy for foreign capital based on industry policy.
外资公司享受税收优惠政策最好的是闵行、金山、崇明的开发区,其次是奉贤、嘉定等郊区的开发区。
Foreign companies enjoy preferential tax policy is the best Minhang, Jinshan, Chongming development zone, followed by Fengxian, Jiading and other suburbs development zone.
外资企业依照国家有关税收的规定纳税并可以享受减税、免税的优惠待遇。
Enterprises with foreign capital shall pay taxes in accordance with relevant state provisions for tax payment, and may enjoy preferential treatment for reduction of or exemption from taxes.
优惠的税收政策对我国吸引外资起到了积极的促进作用。
Preferential tax policy has promotive effect on attracting foreign investment.
第十七条外资企业依照国家有关税收的规定纳税并可以享受减税、免税的优惠待遇。
Article 17 Enterprises with foreign capital shall pay taxes in accordance with relevant state provisions for tax payment, and may enjoy preferential treatment for reduction of or exemption from taxes.
两税合并的核心方案在于实行统一的企业所得税税率,对内、外资企业均按照25%的税率征收企业所得税,同时进一步调整税收优惠。
The reform scheme is made to comply with the two tax in accord. Except for applying uniform tax rate25%, favorable tax policies will be balanced further more.
合并内外资企业所得税,不是两套所得税的简单合一或简单嫁接,其中涉及到一系列的政策调整。包括税基、税率、税收优惠等方面的问题。
Business income taxes of internal and foreign capital enterprises relates to a series of problems about policy adjustment, such as tax base, tax rate, tax preference, etc.
目前,内外资企业所得税的差异具体反映在扣除标准和范围上,税收优惠上,这些差异直接造成两者实际税负水平的不同。
So far, the difference between them is reflected concretely on the criteria and extent of deduction and favourable policy, directly resulting in the varying level on levy .
税收优惠对于我国吸引外资曾发挥过积极的作用。
The tax preference to foreign investment have played role in attracting foreign investments to China.
税收优惠对于我国吸引外资曾发挥过积极的作用。
The tax preference to foreign investment have played role in attracting foreign investments to China.
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