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一、正确估价涉外税收优惠对吸引外商直接投资的作用１．涉外税收优惠对吸引外商直接投资的积极作用。据世界银行对７４个国家和地区的调查表明，有２／３的外商直接投资的最后区位决策受包括税收优惠政策在内的各种优惠政策的影响。在其他各类要素相同的条件下，税收优惠...
I. Correctly assess the role of foreign tax incentives in attracting foreign direct investment 1. The Positive Effect of Preferential Tax Policies Involving Foreign Firms on Attracting Foreign Direct Investment. According to the World Bank survey of 74 countries and regions, 2/3 of FDI final location decisions are affected by various preferential policies including tax incentives. In the other conditions of the same types of elements, the tax incentives ...