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一、税收在投资环境中的地位十九世纪未,主要资本主义国家已由资本主义的自由竞争阶段发展到资本主义垄断阶段。其基本特征之一,就是由商品输出转变为资本输出,从而出现跨国投资。第二次世界大战前,全世界最大的资本输出国是英国,1938年对外投资35.45亿英镑,其中:14.13％投向欧洲、美国、日本;85.81％投向亚、非、拉殖民地;投向资本主义国家的少。第二次世界大战后,资金投向有所转变,投资于资本主义
First, the status of tax in the investment environment In the nineteenth century, the major capitalist countries have been developed from the stage of capitalist free competition to capitalist monopoly stage. One of its basic characteristics is the transformation from commodity output to capital output, resulting in cross-border investment. Before World War II, the world’s largest capital-exporting country was Britain, with an external investment of 3.545 billion pounds in 1938, of which 14.13% went to Europe, the United States and Japan, 85.81% went to sub-Saharan Africa, and to the capitalist countries Less. After the Second World War, the capital investment has changed and invested in capitalism