内容摘要：

外商投资企业分支机构的非法人地位决定了其业务的兼营性，而分支机构适用企业所得税税率的政策规定又不承认这种兼营性，在兼营性业务和分支机构税率分别适用不同政策规定的情况下，必然会导致在合法前提下的非兼容性。所以，本文认为，应当对目前执行的分支机构的所得税政策进行适当调整。

关键词：外商投资企业分支机构　分支机构业务的兼营性　适用企业所得税税率的差异性

abstract：the non-legal-person entity of branches of foreign-invested enterprises determines the compatibility of its ?business. however, current ?income ?tax ?policies applicable to these branches deny such compatibility of business. in the cases of compatible business and the branches with ?different ?income ?tax ?rate, it ?may ?result ?in incompatibility under legal premises. therefore, income tax polices for branches of foreign-invested enterprises should be adjusted properly.

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