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税收政策是投资环境的一个重要因素。近十年来,我国在对外经济交往中,涉外税收优惠政策对于引进外资和先进技术,加速我国的现代化建设都起到了积极的作用。但是,涉外税收优惠政策在这方面的作用毕竟是有限的,不宜过高估计。因为,跨国投资者的海外投资决策不仅受到东道国税收政策的影响,更主要的还是受到投资环境中的其他因素的制约。跨国公司在评价东道国的投资环境,选择投资机会时,通常要考虑以下几项指标:市场潜力、资源条件、融资条件、基础设施、外汇管制、投资鼓励(包括税收优惠政策)和政局稳定状况等。在这些指标中,税收优惠政策不是首要
Tax policy is an important factor in the investment climate. In the past decade, in our country’s foreign economic relations and exchanges, preferential tax policies for foreign countries have played a positive role in attracting foreign investment and advanced technologies and accelerating our country’s modernization. However, the role of preferential tax policies in foreign countries is limited in this respect and should not be overestimated. Because, multinational investors’ overseas investment decisions are not only affected by the host country’s tax policy, but more importantly, are constrained by other factors in the investment environment. When evaluating the host country’s investment environment and choosing investment opportunities, transnational corporations usually consider the following indicators: market potential, resource conditions, financing conditions, infrastructure, foreign exchange control, investment incentives (including preferential tax policies) and political stability . Among these indicators, tax incentives are not the top priority