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本文从《企业所得税法》的政策导向入手,从总量和结构两方面分析了我国税收优惠政策对外商直接投资(FDI)的导向作用。结果表明:《企业所得税法》出台后,外商对我国的投资信心并没有改变,外资投资总量稳步上升,但投资的区域和行业结构都有所改变,中、西部地区和第一、第三产业吸引的外资比重逐渐上升,而东部地区和第二产业吸引的外资比重逐渐下降。
This article starts with the policy guidance of the “Law of Enterprise Income Tax”, and analyzes the guiding role of the preferential taxation policies on foreign direct investment (FDI) from both the aggregate and the structure. The results show that after the promulgation of the EIT Law, the confidence of foreign investors in our country has not changed, and the total amount of foreign investment has risen steadily. However, the investment in the region and the industrial structure have changed. Central and Western China and the first and third The proportion of foreign capital attracted by the industry gradually increased while the proportion of foreign capital attracted by the eastern region and the secondary industry gradually declined.