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基于目前我国外资税收优惠政策的缺陷,我国在运用税收优惠时,应进行改革和完善,即,重新审视外资现状,税收优惠从增加外资总量向提高外资质量过渡;把握公平竞争规则,从对外资给予税收优惠向对内外资都给予税收优惠过渡;借鉴国际经验,从直接税收优惠为主向多种形式的间接税收优惠过渡;准确评价税收优惠的作用,从过于注重税收优惠向改进整体投资环境过渡。
Based on the current defects of the preferential tax policies for foreign investment in our country, China should reform and improve its tax incentives. That is, we should reexamine the status quo of foreign funds. Tax concessions will increase the total foreign investment and improve the quality of foreign investment. To grasp the rules of fair competition, Foreign investment to give preferential tax treatment to both domestic and foreign investors to give tax concessions to transition; draw on international experience, from direct tax concessions to various forms of indirect tax concessions transition; accurate assessment of tax incentives, from over-emphasis on tax incentives to improve the overall investment Environmental transition.