摘要
随着经济全球化进程的加快,中国对外投资也在不断增长。本文从中国主要对外投资国中选取了三个具有代表性的国家——韩国、俄罗斯和澳大利亚,研究其外商直接投资(FDI)税收激励政策及发展趋势,并对我国进一步扩大对外投资和调整FDI税收激励政策提出了几点看法。
With the accelerating development of economic globalization, overseas investments of China have increased constantly. This paper first gives a comprehensive introduction to tax incentive policies of FDI in China＇s major investing countries, South Korea, Russia and Australia. After that, it proposes two suggestions on increasing overseas investments and adjusting tax incentive policies of FDI in China.
出处
《涉外税务》
CSSCI
北大核心
2010年第3期52-56,共5页
International Taxation In China
基金
对外经济贸易大学"211工程"三期重点学科建设项目"国家间引进外资税收政策
税收实体法比较及中国企业应对策略"的阶段性成果
