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世纪之交,面对“复关”将给我国经济带来的机遇与挑战,展望跨入21世纪我国将在更大程度上加入国际经济技术合作与竞争的发展前景,我们有必要从战略的高度,以全新的视角,对我国现行外资政策作一番全面、系统的审视与考察,并制定相应的调整对策,以期在巩固已有成绩的基础上,进一步完善吸引外资的政策环境,为中国经济在下一个世纪的腾飞创造条件。因此,本文拟就走向21世纪我国外资政策调整的依据、方向、目标,尤其是与之密切相关的涉外税收优惠问题初步作一探讨。
At the turn of the century, in the face of the opportunities and challenges China will bring to the economy through the policy of “complex customs clearance”, it is expected that in the 21st century, China will join the development prospect of international economic and technological cooperation and competition to a greater extent. From a new perspective, to make a comprehensive and systematic review of the current foreign investment policies in our country and make corresponding adjustments so as to further improve the policy environment for attracting foreign investment for the sake of consolidating the existing achievements. The economy will create conditions for its take-off in the next century. Therefore, this article intends to make preliminary discussion on the basis, direction and target of the adjustment of China’s foreign investment policy in the 21st century, especially the tax concessions concerning foreign affairs which are closely related to it.