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我国已经进入WTO后过渡期,现行涉外税收优惠政策缺陷凸显,不利于我国进一步利用外资,也不利于保护内资企业的发展。从这方面考虑,应该大量减少涉外税收优惠政策。但改革涉外税收优惠政策应该有全球化视角,尤其要考虑周边国家和地区税收竞争对我国的影响。本文综合考虑以上因素,提出了对涉外税收优惠政策的调整建议。
After China entered the transitional period after WTO entry, the flaws in the present tax preferential policies for foreign investment highlight the unfavorable impact on the further utilization of foreign investment by our country and the protection of the development of domestic-funded enterprises. In this regard, we should substantially reduce preferential tax policies for foreign investment. However, the preferential tax policies for foreign tax reform should have a global perspective. In particular, we should consider the impact of tax competition in neighboring countries and regions on our country. Based on the above factors, this paper puts forward some suggestions on how to adjust preferential tax policies for foreign investment.