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发展中国家由于国内资本相对不足,要发展经济必须引进国外资本.但这些国家投资环境普遍不如发达国家,投资盈利率不高,因此为了吸引外资,都不约而同地给予外商一定的优惠政策,包括税收优惠,以期抵补投资环境之不足.我国属于发展中国家,实行改革开放以来也陆续地(?)布了一系列吸引外资的税收优惠政策.实践证明:十多年来,我国的涉外税收优惠政策对引进外资所取得的巨大成就起到了不可或缺的作用,功不可没.但是不容置疑,现行的税收优惠政策在引导外资流向等方面存在一些问题,往往事与愿违,跟不上引资工作发展的需要,亟待完善.现就有关政策择例分析如下.
Due to the relative shortage of domestic capital, developing countries must introduce foreign capital to develop their economy, but their investment environment is generally not as good as that of developed countries and their profit-making rate of investment is not high. Therefore, certain preferential policies are granted to foreign investors, including taxes, in order to attract foreign capital Preferential treatment in order to offset the lack of investment environment.China is a developing country, after the implementation of the reform and opening up, but also gradually (?) Cloth a series of foreign investment tax incentives.Practice has proved that: more than 10 years, China’s foreign tax incentives However, there is no doubt that the existing preferential tax policies have some problems in guiding the flow of foreign capital and often do not meet the needs of the development of foreign investment. , Urgent need to improve. Now the analysis of the policy options are as follows.