论文部分内容阅读
在经济全球化的背景下,为争夺国际资本,各国都实行了相当优惠的公司所得税政策。但是,减税等国际税收竞争措施的作用是不确定的,一国应采取的国际税收竞争战略与其国家规模、资本管制政策等因素密切相关。面对近年来引进外国直接投资(FDI)增速放缓和逐步放松资本管制的大背景,我国必须抓住内外资企业所得税制度合并的有利时机,合理调整我国企业所得税负担。
In the context of economic globalization, all countries have implemented fairly preferential corporate income tax policies in order to compete for international capital. However, the role of international tax competition measures such as tax deduction is uncertain. The international tax competition strategy that a country should adopt is closely related to its national size and capital control policies. Faced with the background of the slowdown of foreign direct investment (FDI) introduction and the gradual relaxation of capital controls in recent years, our country must seize the favorable opportunity of merging the income tax system of domestic and foreign-funded enterprises and adjust the tax burden of our country’s corporate income tax reasonably.