The old tax law for foreign invested enterprises provided that the year for tax exemption and reduction commences from the first profit-making year.

• 有关负责人表示，原外资企业所得税法以获利年度作为企业减免税的起始日，这样的规定在实践中产生了企业推迟获利年度来避税的问题，税收征管难度大。