我国进口环节的税收,包括进口关税、增值税和消费税。对于外商来华直接投资发生影响的主要是进口关税和进口货物的增值税,进口货物的消费税没有什么影响,因此下面基本上不述及消费税问题。至于出口环节的税收问题,与外商投资有密切联系的不是出口税,而是出口环节上退还增值税问题。 Taxes on imports in China include import duties, value-added taxes, and consumption taxes. The direct foreign investment in China is mainly affected by import duties and value-added tax on imported goods, and the consumption tax on imported goods has no effect. Therefore, the issue of consumption tax is basically not mentioned below. As for the issue of taxation in the export sector, it is not an export tax that is closely linked to foreign investment, but a refund of value-added tax on exports.