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对外资实行优惠一直是我国外资政策的重心之一。税收在经济政策和经济杠杆体系中有较强的连动作用,现行税收政策与WTO的投资规则存在较大差异。重新审视税收优惠与吸引外资的关联性,可以为我国外资税收优惠政策的定位提供理论参考。优惠政策的准确界定可以带动外资活动,合理规范优惠政策和建立必要的优惠机制是克服对外资普遍优惠的重要措施。
Preferential treatment of foreign investment has always been one of the focuses of our foreign investment policy. Taxation has strong interlocking effect in the economic policy and economic lever system. There is a big difference between the current taxation policy and the WTO investment rules. Reviewing the relevance of tax incentives to attracting foreign investment can provide a theoretical reference for the positioning of preferential tax policies for foreign investment in China. Accurate definition of preferential policies can lead to foreign activities, reasonable regulation of preferential policies and the establishment of the necessary preferential mechanism is an important measure to overcome the general concessions to foreign investment.