【作者】 许协进；

【导师】 沈肇章；

【作者基本信息】 暨南大学 ， 会计学， 2009， 硕士

【摘要】 企业所得税是处理国家和企业分配关系的重要形式,在现代税制体系中占居着重要地位。为适应我国对外开放和经济体制改革的需要,我国长期实行了内外有别的两种企业所得税制:一套是《中华人民共和国企业所得税暂行条例》,适用于除外商投资企业和外国企业之外的中国境内企业;另一套是《外商投资企业和外国企业所得税法》,适用于外商投资企业和外国企业。从改革开放20多年的实践来看,在改革开放的初期对外国投资者来中国的投资制定单独的企业所得税制度,对于我国吸引外资、引进先进技术、增加就业、加强对外国投资者的监督起到了很大的作用。但同时,随着我国社会主义市场经济体制的建立与完善,内外有别的企业所得税制所带来的税法不统一、税负不公平、税制不规范、政策不严密、不符合国际惯例等方面的弊端日益显现出来。本文的从外商投资企业成本的角度考虑,在系统比较分析原有外资企业优惠税收制度与现行的企业所得税制度的基础上,对《中华人民共和国企业所得税法》对外商投资企业的成本影响,进行了投资成本分析、生产成本分析、运营成本分析几方面的分析,并以此对外商投资企业如何进行成本规划,提出了相应的对策。通过本文的研究,无论是在理论层面对“两税合并”与外商投资研究领域的扩展,还是在实践上指导外商投资企业调整企业成本,并进一步促进我国外商投资企业的发展,都具有重要的意义。更多还原

【Abstract】 Income tax is an important form of allocating earnings between country and enterprises, and it forms a primary area in the contemporary taxing mechanism.To fulfill opening to the outside and transforming needs,we have two different income tax systems for long:one is the "Temporary Rule for Enterprise Income Tax in PRC’" and the other is "Income Tax Law for Foreign Invested and Foreign Enterprises",separately regulating domestic and overseas enterprises.To see from the of 20 years’ actual practice,in the beginning of transform,the special income tax for foreign investors has done a good work in attracting foreign capital,advanced technology,increasing employment and enforcing the investigation for foreign investors.But at the same time,with establishing and improvement of socialistic marketing mechanism,the short comings of two almost discriminate tax systems also appear more obviously,such as disunion of the income tax laws,the unjustness of income tax burden,and the difference from the international conventions,etc.The paper start from the cost analysis point of foreign invested enterprises,on the basis of comparing old tax system with the new published one,discusses about the investing cost, producing cost,operating cost,with corresponding tax countermeasures supposed.The research in the paper means a lot to either theoretical and practical application of "two income tax laws’ combination".更多还原