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The Feasibility Of Consolidation Between Income Tax From Internal Enterprise And Foreign Capital Enterprise.

Posted on:2007-04-13Degree:MasterType:Thesis
Country:ChinaCandidate:J H ChenFull Text:PDF
GTID:2189360212472453Subject:Accounting
Abstract/Summary:PDF Full Text Request
This disquisition totally discuss about the feasibility of consolidation between income tax from internal enterprise and foreign capital enterprise, And as most as of the related applicable tax policy which need to be supported.The innovation of the enterprise income tax has being continued for over 10 years; for the purpose of magnetize the foreign direct investment (FDI), enhance the development of economics in inland China, Government try the best to make as most as of the policy of favorable to the foreign capital enterprise. And this really made a great assistant to the progress of the society of construction. But, for being stronger & stronger of the nation enterprise, the benefits to foreign capital enterprise cause a fatal disadvantage. They become the part of groups who lost many in price competition. So increasing of tax payment from foreign capital enterprise, nation enterprise was far behind. Consolidation between income tax from internal enterprise and foreign capital enterprise become the most extremely focus in the tax system.The original conclusion of the final tax rate will be around 25%-30%, but in fact. The practice tax rate of foreign capital enterprise is approximately 11%, and nation enterprise is 22%. Even the final tax rate comes out at 25%, was it the acceptable rate for decrease burden to...
Keywords/Search Tags:Corporation income tax, foreign direct investment, country treatment, Tax system consolidate
PDF Full Text Request
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