论文部分内容阅读
随着经济全球化进程的加快,世界各国吸引外国直接投资(以下简称FDI)的竞争日趋激烈,全球FDI达到空前的规模。在吸引FDI的进程中,除了消除一些阻碍国际资本自由流动的壁垒外,无论是发展中国家还是发达国家都实行了包括税收在内的一些激励政策来进一步吸引FDI的流入。公司税由于直接影响跨国公司的利润,因而在吸引FDI中担当特殊的角色,而公司税激励已成为主权国家吸引国际资本尤其是FDI的重要政策工具。
With the acceleration of economic globalization, the competition among countries in the world to attract foreign direct investment (hereinafter referred to as FDI) has become increasingly fierce and the global FDI has reached an all-time scale. In the process of attracting FDI, in addition to eliminating some barriers that hinder the free flow of international capital, some incentive policies, including taxation, have been implemented in both developing and developed countries to further attract FDI inflows. Corporate tax has a special role in attracting FDI because it directly affects the profits of multinational corporations. Corporate tax incentives have become important policy tools for sovereign countries to attract international capital, especially FDI.