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印度近几年在吸引外资、引进国外先进技术等方面取得了显著的成绩,其中优惠的税收政策是印度对外经济迅速发展的重要因素之一。一、印度吸引外资及鼓励出口的税收政策 (一)吸引外资的税收优惠指施 1、来源于国外贷款的利息处理为了吸引外资,对非居民从特定渠道取得的国外贷款利息免税,即对来源于国家政府、地方当局,某些国际金融机构,爱克西姆银行及用国外贷款购买租购国外的原材料、机器设备等资金。
In recent years, India has made remarkable achievements in attracting foreign investment and introducing advanced foreign technologies. The preferential tax policy is one of the important factors in India’s rapid economic development. First, the Indian tax policy to attract foreign investment and encourage exports (A) to attract foreign investment tax incentives 1, from foreign loans to deal with interest In order to attract foreign investment, non-residents obtained from certain channels of interest-free foreign loans, that is, the source Purchase of raw materials, machinery and equipment and other funds from foreign governments for the government, local authorities, certain international financial institutions, the Bank of Exeter and foreign loans.