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对外直接投资和引进外资是一国参与国际分工、利用国际资源、享受经济全球化利益的重要手段。两者应同步发展、相互促进。而我国目前对外直接投资发展滞后,政府激励政策缺位是主要原因。通过分析税收激励政策的特点与效应,以及政策执行的成本收益,为如何制定税收政策以促进对外直接投资提出了相关政策建议。
Foreign direct investment and the introduction of foreign investment are important means for a country to participate in the international division of labor, utilize international resources and enjoy the benefits of economic globalization. Both should be synchronized development and mutual promotion. At present, the development of China’s foreign direct investment lags behind and the government lack of incentive policies is the main reason. By analyzing the characteristics and effects of tax incentive policies and the cost-benefit of policy implementation, some policy suggestions are put forward on how to formulate tax policies to promote foreign direct investment.