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一、优惠政策改革开放以来,我国对外商投资企业的税收优惠,主要有:地区优惠、产业优惠、再投资优惠、转让技术优惠、弥亏优惠和加速折旧优惠等,实践证明,上述优惠措施取得了显著成效。但也存在一些问题。 1、优惠条款过多,层次重叠。不少企业可以同时亨受多种优惠待遇。 2、过分强调地区优惠,对产业优惠注意不够,加剧了地区间经济发展不平衡,而又未能有效地促进国家产业政策的实施。
First, preferential policies Since the reform and opening up, China’s tax incentives for foreign-invested enterprises, mainly include: regional concessions, industrial concessions, reinvestment concessions, transfer of technology concessions, Miya discount and accelerated depreciation concessions, etc. Practice has proved that the preferential measures obtained Significant results. But there are also some problems. 1, preferential terms too much, the level of overlap. Many businesses can also benefit from a variety of preferential treatment. 2. Too much emphasis on regional concessions and insufficient attention to industrial concessions has aggravated the imbalance of economic development among regions but failed to effectively promote the implementation of national industrial policies.