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我国是发展中国家,亟需吸引外资,以税收的优惠弥补投资环境某些方面的不足,是完全必要的。但在执行优惠政策过程中,如何正确处理政策的统一性和灵活性的关系,是我们当前需要研究解决的一个重要问题。现据报载材料,将今年以来各地制定的对外商投资的优惠办法,作一个信息比较,以供涉外税收工作参考、研究和反思。
As a developing country, China urgently needs to attract foreign investment and make up for the deficiencies in some aspects of the investment environment with tax concessions. This is absolutely necessary. However, in the process of implementing preferential policies, how to correctly handle the relationship between the unity and flexibility of policies is an important issue that we need to study and solve now. According to the materials that have been published, a preferential comparison of foreign investment formulated this year has been made as a comparison of information for reference, research and reflection on foreign taxation work.