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“三来一补”作为在改革开放中崛起的一支经济新军,发展迅速,已成为我国吸引外资、引进先进技术的重要形式之一。当前,在治理整顿中,“三来一补”以其投资少,收效快的特点更显示出其强大的生命力。但是随着“三来一补”的发展变化,原来对“三来一补”的税收政策在工作中碰到许多实际问题,需要加以改进和完善。 (一)不同经济性质的企业适用不同的税收政策,不利于多形式、多渠道利用外资,在一定程度上影响了利用外资工作的开展。国营、集体企业承接来料加工装配,可以享受三年免
As an economic new army rising in the period of reform and opening up, the rapid development of “three come, one make-up” has become one of the important forms of attracting foreign investment and introducing advanced technologies in our country. At present, in the course of rectification and rectification, “three come and one make up” shows its strong vitality with its characteristics of less investment and quick returns. However, with the development and change of “three, one, one supplement”, the original taxation policy on “three, one, and one supplement” met many practical problems in the work and needed to be improved and perfected. (I) Different tax policies applicable to enterprises of different economic qualifications are not conducive to the multi-form and multi-channel use of foreign investment, to some extent, affecting the utilization of foreign investment. State-owned, collective enterprises to undertake processing and assembly, you can enjoy three years free