중국 기업소득세제의 변화와 투자환경에 미치는 영향

• 영문명: Reforms in the Chinese Enterprise Income Tax System and their Impact on the Investment Environment
• 발행기관: 경희법학연구소
• 저자명: 金成華(Jin, Cheng Hua)
• 간행물 정보: 『경희법학』제43권 제1호, 325~353쪽, 전체 29쪽
• 주제분류: 법학 > 민법
• 파일형태: PDF
• 발행일자: 2008.03.30

영문 초록

In order to create a equal playing field for foreign and tax environment, and promote the transformation of the mode of economic growth and upgrade the industrial structure, promoting the coordinated development of regional economy, improving the quality of China s utilization of foreign capital and the level of taxation to promote China s modernization drive, in March 2007 and November, China has successively enacted the “Corporate Income Tax Law” and the implementation of the enterprise income tax law. “The unified tax system” as the main characteristics of the enterprise income tax law and its implementing regulations promulgated and implemented in China is a major area of tax reform measures, it is in accordance with the scientific concept of development and improving the socialist market economic system overall requirements, in accordance with “Jane system wide tax base, low tax rates and strict collection” of the principle of tax reform, learning from international experience, the establishment of various types of enterprises uniform application of the scientific, standardized enterprise income tax system. New enterprise income tax law and the implementation of the unified domestic and foreign enterprises income tax, and will help boost the competitiveness of Chinese enterprises will be conducive to enhance the level of China s utilization of foreign capital for domestic and foreign enterprises and create a fair and competitive market environment for Chinese nationals further economic development to provide a solid legal protection. However, with the enterprise income tax law and its implementing regulations of the promulgation and implementation of foreign-funded enterprises on the investment environment in China has also increased the worries, in the light of this situation, we have a need for a specific analysis of China s enterprise income tax system changes to the investment environment, especially the impact of the environment for foreign investment. New enterprise income tax law and the implementation of the specific provisions of the tax rate, tax incentives, businesses and residents of non-resident enterprises, taxable income, the source of with holdings, in particular tax adjustments, such as the collection and management of the content, and the various kinds of enterprises the investment environment, in the investment environment, legal and policy environment, will have a significant impact. In view of China s enterprise income tax system changes in the investment environment, foreign-funded enterprises will have to adopt various measures to deal with: the reform of the taxation system as foreign-funded enterprises into the contents of favorable factors; foreign-funded enterprises will gradually adjust its investment structure, as far as possible to put their energy release will be able to enjoy tax incentives in the investment projects; foreign-funded enterprises will be actively explore the market in China s western inland, there is a need in the central and western areas in search of new investment opportunities in foreign-funded enterprises need specific course of business to a variety of flexible and diverse measures to ease the tax burden as much as possible.

목차

l. 머리말

ll. 중국 기업소득세제의 변화양상

lll. 투자환경변화

lV. 맺는말

키워드

기업소득세법 기업소득세법실시조례 세제개혁 변화양상 투자환경변화 enterprise income tax law the implementation of the enterprise income tax law tax reform aspect of change investment environment changes