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本文从分析我国为什么需要吸引外资、应当吸引什么样的外资等基本问题入手,进而拓清了税收优惠在吸引合意外资中能够起到的作用,最后从取向、方式、管理等诸方面回答了《中华人民共和国企业所得税暂行条例》和《中华人民共和国外商投资企业和外国企业所得税法》合并(以下简称“两税合并”)之际涉外税收优惠应何去何从的问题。
This article starts with the analysis of why China needs to attract foreign capital and what kind of foreign capital it should attract. Then it clarifies the role that tax incentives can play in attracting foreign investment. Finally, it answers the questions of “orientation, mode and management” The Provisional Regulations on Enterprise Income Tax of the People’s Republic of China “and the” Income Tax Law of the People’s Republic of China on Foreign-Funded Enterprises and Foreign Enterprises “(hereinafter referred to as the” two-tax merger ").