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实施沿海地区经济发展战略问题,不仅涉及到全国各个部门、各个行业,而且也涉及到多方面的政策问题。税收政策是其中一个十分重要的因素。税收政策制定合理,运用得当,对发展沿海地区经济必起到较大的促进作用,反之则会阻碍其发展。多年来的实践证明,对沿海地区实施的一系列税收优惠规定,无疑对外商投资于我国有很大的吸引力,促进了沿海地区经济的发展。但从目前实施的涉外税收法规来看,与沿海地区经济发展战略的要求仍很不相适应。主要表现在优惠层次上存在着项目紊乱、互相交叉和倒挂的现象,这都是当前涉外税收亟需解决的课题。笔者根据多年的实践,对完善沿海地区涉外税收法规提出一些粗浅的看法。
The implementation of the strategy for economic development in the coastal areas involves not only various departments and industries in various parts of the country but also many policy issues. Tax policy is one of the most important factors. The formulation of tax policies is reasonable and properly applied, which will greatly promote the development of the economy in the coastal areas and will, on the contrary, hinder its development. Years of practice have proved that a series of preferential tax treatments for the coastal areas have undoubtedly attracted foreign investment to our country and promoted the economic development in the coastal areas. However, the current implementation of foreign tax laws and regulations point of view, and the coastal economic development strategy is still not meet the requirements. Mainly manifested in the preferential level there are project chaos, cross and upside down each other, which are currently foreign tax issues to be solved. Based on many years of practice, the author puts forward some superficial opinions on improving tax laws and regulations concerning foreign affairs in coastal areas.