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《中华人民共和国企业所得税法》已由中华人民共和国第十届全国人民代表大会第五次会议于2007年3月16日通过,自2008年1月1日起施行。该税法规定内、外资企业的所得税税率统一为25％,改变了以前外资企业的“超国民”待遇,这是我国税制的一项重大变革。中国现行的内外资企业所得税“双轨制”模式始自15年前。从1994年1月1日起,《中华人民共和国企业所得税暂行条例》开始施行,由此形成了被专家称为“全球罕见”的内外两套企业所得税制度并存的所得税制模式,并沿用至今。
The Law of the People’s Republic of China on Enterprise Income Tax has been passed by the Fifth Session of the Tenth National People’s Congress of the People’s Republic of China on March 16, 2007 with effect from January 1, 2008. The tax law stipulates that the income tax rate of foreign-funded enterprises should be unified at 25%, which has changed the treatment of “super-nationals” of foreign-funded enterprises in the past. This is a major change in China’s tax system. The current two-track system of income tax for domestic and foreign-funded enterprises started 15 years ago. From January 1, 1994, the Provisional Regulations on Enterprise Income Tax of the People’s Republic of China came into force. As a result, an income tax system in which both domestic and foreign enterprise income tax systems, called “rare in the world” and co-existed by experts, has been formed and is still in use today.