亚洲“四小龙”战后经济的迅猛发展得益于实行了出口导向、引进外资和技术等相同的经济战略,并且都是运用税收政策来实现对经济的调节。但在具体吸引外资和技术上他们又采取了不同模式和不同的税收政策;在运用税收政策工具或手段以及政策的灵活性、有效性上也各具特色。 The rapid economic development in post-war Asia benefited from the implementation of the same economic strategy of export-oriented and the introduction of foreign capital and technology. Both of them have used tax policies to adjust their economies. However, they have adopted different modes and different tax policies in attracting foreign investment and technology in particular. They also have their own characteristics in terms of the flexibility and effectiveness of using tax policy tools or tools and policies.