两法合并对企业的影响分析

论文编号:KJ253  论文字数:14881,页数:23

摘    要
 随着我国社会主义市场体系的不断完善，内外资企业分别实行两套所得税所带来的负面效应日益凸现，统一内外资企业所得税制度是我国税制改革的必然。2008年正式实施的新企业所得税法根据我国市场经济发展的总体要求，在“简税制、宽税基、低税率、严征管”的原则基础上，提出了“四个统一”：即内外资企业适用统一的企业所得税法、统一并适当降低企业所得税率、统一和规范税前扣除办法和标准、统一税收优惠政策。本文重点分析了两法合并对企业的影响，内资企业将和外资企业在相同的所得税标准下公平竞争，使内资企业竞争力大大增强。两法合并尽管会对我国FDI（外商直接投资）的总量有一定影响，但会提高引资质量，促进我国产业结构升级和科学技术进步。本文得出的结论是要客观辨证地看待两法合并，内资企业竞争力将大大增强，同时对外资企业也不会有太大影响，并于文章结尾提出了一些对企业应对政策变化的建议。
 
关键词：两法合并；税收优惠；税率；扣除标准
 
 
Analysis on Consolidation of the Two Taxes and Its Influence on Enterprises

Abstract
 As the continuous improvement of socialist market system in China, the negative effects brought by double standard based on different laws are increasingly obvious. Unifying the income tax system for foreign-funded enterprises in China is the inevitable tax reform. In 2008 the implementation of the new enterprise income tax law is in accordance with the overall requirements of market economy development. According to the principles of simple tax system, wide tax base, low tax rate and rude administration, the new tax law proposes the "four reunification", that is unify the enterprise income tax rates between domestic enterprises and foreign-invested enterprises, and unify and regulate on pre-payment tax reduction and preferential taxation policies. This article analyzes on consolidation of the two taxes with emphasis to the influence of enterprises. With the implementation of new tax law, the domestic capital enterprise and the overseas-funded enterprise under the same income tax standard to compete fairly so that the competitiveness of domestic enterprises will be greatly enhanced. Although the total FDI (foreign direct investment) will be affected to a certain extent by the consolidation of the two taxes, it will improve the quality of investment and promote the upgrading of industrial structure and the progression of science and technology. This paper concludes that the consolidation of the two taxes should be regarded dialectically and objectively. The competitiveness of domestic enterprises will be greatly enhanced, while foreign-funded enterprises will not have much impact. And at the end of the article, the author makes some recommendations about how enterprises should deal with the change of policy.
 
Key Words：Consolidation of the Two Taxes；Tax Preference；Tax Rate；Deduction Standard

目    录
摘    要 I
Abstract II
1两法合并概述 1
1.1 两法合并的原因 1
1.1.1中国自身条件的改善 1
1.1.2贯彻WTO的原则 1
1.1.3对外资的优惠政策带来诸多问题 2
1.2 新企业所得税制度的特点 2
1.2.1统一税法并适用于所有内、外资企业 2
1.2.2统一企业所得税的税率 3
1.2.3统一和规范税前扣除办法和标准 3
1.2.4统一税收优惠政策 3
2两法合并对内资企业的影响分析 4
2.1 统一所得税税率所带来的影响 4
2.1.1促进内资企业发展 4
2.1.2中小企业享受利益更大 4
2.1.3统一税率对不同的行业影响不同 5
2.2 统一所得税税前扣除标准的影响 6
2.2.1扩大据实扣除范围的影响 6
2.2.2提高扣除比例的影响 7
2.2.3业务招待费税前扣除标准调整的影响 7
2.3 统一所得税税收优惠政策所带来的影响 7
2.3.1使内、外资企业站在公平的竞争起跑线上 8
2.3.2促进经济增长方式的转变和经济结构的调整 8
2.3.3有利于提高企业自主创新能力 8
3两法合并对外资企业的影响分析 9
3.1统一所得税税率所带来的影响 9
3.1.1旧税法和新税法在税率上的比较 9
3.1.2统一税率对外资企业的影响 9
3.2统一所得税税前扣除标准的影响 10
3.2.1工资薪金扣除的变化及影响 10
3.2.2职工福利费支出扣除的变化及影响 10
3.2.3业务招待费扣除的变化及影响 11
3.2.4广告费和业务宣传费扣除的变化及影响 11
3.2.5公益性捐赠支出扣除的变化及影响 11
3.3 统一所得税税收优惠政策所带来的影响 12
3.3.1对外资流入总量的影响 12
3.3.2 对不同行业外资流入的影响 13
4企业应对新税法的建议 14
4.1把握机遇，加快发展，提高企业自身竞争力 14
4.2加大力度对高科技、节能环保等项目的投资 14
4.3加强企业财务管理和税收筹划 14
4.4外资企业要用尽过渡条款的优惠政策及国产设备的最后优惠期 15
4.5外资企业要利用移转定价策略进行母子公司之间交易的规划 15
结   论 16
参 考 文 献 17
致   谢 18

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