入世与我国涉外税收优惠政策的调整

• 作 者: 王光宇
• 机 构: 沈阳大学经济学院 辽宁沈阳 110041
• 出 处: 国际商务(对外经济贸易大学学报)
• 发表日期: 2002年05期
• 关键词: 涉外税收 优惠政策 企业所得税 现行税制 饶让 国民待遇原则 土地使用税 耕地占用税 教育费附加 企业公平竞争

我国实行内外有别的税收优惠政策,在某些方面违背了世贸组织的国民待遇原则。在吸引外资过程中,现行的税收优惠政策已出现了负效应。现阶段吸引外资的侧重点不应是税收优惠政策,而应是创造良好的投资环境。涉外税收优惠政策的调整,要符合世贸组织的基本原则,兼顾公平与效率。

In China, there are some preferential taxation policies both inside and outside China that in some respects violate the principle of national treatment of the WTO. In the process of attracting foreign investment, the current preferential tax policies have had a negative effect. The focus of attracting foreign investment at this stage should not be tax incentives, but should create a good investment environment. The adjustment of preferential tax policies concerning foreign taxation should be consistent with the basic principles of WTO and be fair and efficient.