第1页共249页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共249页中国涉外税法实务第1章中国税制概述.................................................................................................................................................51.1税制改革现状....................................................................................................................................................51.2外商投资适用税项概述....................................................................................................................................61.3税务管理机构设置..........................................................................................................................................11第2章税法及其适用范围.....................................................................................................................................112.1税法和规定......................................................................................................................................................112.2适用税法的纳税所得......................................................................................................................................122.3适用税法的纳税人..........................................................................................................................................122.4税收管辖权实施范围......................................................................................................................................132.5税收协定的有关限定......................................................................................................................................16第3章税率和税收优惠.........................................................................................................................................163.1一般税率..........................................................................................................................................................163.2企业称号..........................................................................................................................................................183.3减低税率..........................................................................................................................................................213.4定期税收减免..................................................................................................................................................233.5兼营业务企业适用税收优惠的处理..............................................................................................................283.6境内长期投资利润（股息）免税..................................................................................................................303.7再投资退税......................................................................................................................................................303.8地方所得税减免..............................................................................................................................................333.9投资所得源泉扣缴所得税的免税减税..........................................................................................................343.10税收协定的有关限定...................................
