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改革开放之初,我国通过涉外税收优惠政策和多层次的涉外税收优惠格局,在吸引外资方面取得了立竿见影的效果。但是,随着市场化改革的逐步深入和对外开放程度的日益扩大,尤其是我国加入WTO后,涉外税收优惠政策和优惠格局的功效趋于减弱,而且面临严峻的挑战,凸现出了负面效应。我国应根据国家宏观经济发展战略制定涉外税收优惠政策的目标和相应的政策。
At the beginning of the reform and opening up, China passed the favorable foreign tax preferential policies and multi-level foreign-related preferential tax policies, and achieved immediate results in attracting foreign investment. However, with the gradual deepening of the marketization reform and the increasing degree of opening up to the outside world, especially after China’s accession to the WTO, the preferential tax policies and preferential schemes for foreign-related taxation tend to diminish its effectiveness and face severe challenges and highlight the negative effects. China should formulate the objectives and corresponding policies for preferential tax policies concerning foreign tax based on the national macroeconomic development strategy.