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税收优惠是指征税国在税收法律中规定的,为了实现国家一定的目的而对纳税人实行的减税和免税。包括直接减免和间接减免。在世界经济一体化逐步加强的今天,发展中国家纷纷采取措施吸引资金、技术和先进的管理经验,促进本国经济的发展;发达国家也采取措施鼓励本国私人资本进
Tax concessions refer to tax concessions and tax exemptions that the taxing country provides for the taxpayers in order to achieve the state’s certain purposes as stipulated in the tax laws. Including direct relief and indirect relief. As the integration of world economy gradually strengthens, developing countries have taken measures to attract capital, technology and advanced management experience to promote their own economic development. Developed countries have also taken measures to encourage domestic private capital to enter