第1页共162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162页中国涉外税法实务第1章中国税制概述.................................................................................................................................................41.1税制改革现状....................................................................................................................................................41.2外商投资适用税项概述....................................................................................................................................51.3税务管理机构设置..........................................................................................................................................10第2章税法及其适用范围.....................................................................................................................................102.1税法和规定......................................................................................................................................................102.2适用税法的纳税所得......................................................................................................................................112.3适用税法的纳税人..........................................................................................................................................112.4税收管辖权实施范围......................................................................................................................................122.5税收协定的有关限定......................................................................................................................................14第3章税率和税收优惠.........................................................................................................................................153.1一般税率..........................................................................................................................................................153.2企业称号..........................................................................................................................................................173.3减低税率..........................................................................................................................................................203.4定期税收减免..................................................................................................................................................213.5兼营业务企业适用税收优惠的处理..............................................................................................................263.6境内长期投资利润（股息）免税..................................................................................................................273.7再投资退税......................................................................................................................................................283.8地方所得税减免..............................................................................................................................................313.9投资所得源泉扣缴所得税的免税减税..........................................................................................................313.10税收协定的有关限定...................................
