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我国综合的投资环境尤其是软环境与发达国家还有相当一段距离,税收优惠政策在一段时期内还要发挥很大的作用。外资税收优惠政策和制度本身既具有吸引外资的重要作用,也同时具有通过税收杠杆促进产业调整的作用,不能因为没有利用好这个制度,就说这个制度不好而予以废除。避税和漏税现象严重的根源并不在外资税收优惠制度。我们应完善目前税收优惠政策,并采取有效的监管和控制措施防止投资者钻空子。
The comprehensive investment environment in our country, especially the soft environment, still has a long way to go before the developed countries. The preferential taxation policies have also played a significant role for a certain period of time. The preferential tax policies and systems for foreign investment have both an important role of attracting foreign investment and a role of promoting industrial restructuring through taxation levers. They should not be abolished because they did not make good use of this system and said that the system is not good. The root causes of the phenomenon of tax avoidance and tax evasion are not foreign tax concessions. We should improve current tax incentives and take effective regulatory and control measures to prevent investors from loopholes.