中國大陸企業所得稅制改革的衝擊與因應策略

The Impact and Coping Strategies of Enterprise Income Tax Reform in China

中國大陸於2007年3月16日通過新《中華人民共和國企業所得稅法》，逐步取消了外商投資企業在企業所得稅方面所享受的特別優惠，改變長久以來內、外資企業所得稅雙軌制的狀況；同時，相關的《企業所得稅法實施條例》亦於2007年11月底正式通過，並於12月公布。2008年可說是中國大陸政府改革企業所得稅制重要的一年，施行了十餘年的內、外資企業兩稅併軌制，在2008年新企業所得稅法施行後正式走向歷史，從此外資企業將與內資企業適用相同的所得稅制。本文將就新企業所得稅制的指導性原則、主要變更內容、稅收優惠環境、對大陸台商的影響及因應策略進行解析。

The Enterprise Income Tax Law of the People's Republic of China, passed on March 16, 2007, has started phasing out its special offers for foreign-invested enterprises in the corporate income tax, which changes the dual-track enterprise income tax status of foreign-invested enterprises for a long time. Meanwhile, the associated ”Enterprise Income Tax Law Enforcement Regulations,” was also formally adopted by the end of November, 2007 and released in December. 2008 is the year of PRC government reformed their corporate income tax system, and also the year of important changes for the newly issued enterprise income tax law will unify the two different tax systems under which both foreign-invested enterprises and domestic enterprises will be subject to the same Enterprise Income Tax Law with the same corporate tax rates, unified tax deduction standards and preferential policies. This article will discuss the new enterprise income tax system, guiding principles, main changes to the contents of tax benefits environment, impacts of Taiwan businessmen in China, and coping strategies for resolution.