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缺乏资金、缺乏技术是发展中国家的共性。为了吸引外资和引进先进技术设备,各国提供种种优惠措施,如税收优惠、关税保护、低利贷款、完善公共设施等。其中,税收优惠措施是各国政府最为重视的调节手段之一。我国实行对外开放政策以来,为了大量地吸引外商投资、引进先进技术,从1979年开始,先后颁布了一系列涉外税收法规。其主要精神是,“税负从轻,优惠从宽,手续从简”。但是,这此涉外税收优惠是否象人们所预期的那样起到了吸引外资的作用呢?我认为,吸引的外商
Lack of funds and lack of technology are the common features of developing countries. In order to attract foreign investment and introduce advanced technology and equipment, various countries offer various preferential measures such as tax incentives, tariff protection, low-interest loans, and improvement of public facilities. Among them, the tax incentives are one of the most important means of adjustment by governments. Since China adopted the policy of opening to the outside world, in order to attract foreign investment in large numbers and introduce advanced technologies, a series of regulations on taxation concerning foreign taxation have been promulgated since 1979. Its main spirit is that “the tax burden is light, the concessions are lenient and the formalities are simple.” However, does this foreign tax preference play the role of attracting foreign investment as expected? In my opinion, the attraction of foreign investors