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近年来,围绕我国涉外税收优惠政策的调整问题,理论界和实际工作部门的同志提出了各种不同的意见和建议。由于我国缺乏涉外税收优惠产生的引资效应的实证分析,人们只能对我国现行涉外税收引资功能大小凭借经验判断。而经验判断结论的差别,也正是导致人们对我国涉外税收优惠政策调整持不同
In recent years, various opinions and suggestions have been put forward on the adjustment of preferential tax policies for foreign-related taxation in our country, and the comrades in the theoretical circles and practical working departments. Due to the lack of an empirical analysis of the foreign capital attraction effect caused by the foreign tax preference in our country, people can only rely on the experience to judge the size of the current tax-related foreign investment in our country. However, the difference between the conclusions of experience and judgments is exactly what led to the difference in the adjustment of preferential tax policies for foreign-related taxation in China