摘要
改革开放20多年来，中国对外商投资企业的税收政策经历了一个重规模到重质量、从以区域性税收优惠为主逐步到行业性税收优惠和向中西部地区倾斜的演变过程。中国对外商投资企业的税收政策产生了明显的扩大外商投资的吸引效应、经济发展的牵动效应和推进开放的示范效应，但也存在产业优惠政策不够集中明晰、对技术知识资本密集型的项目优惠范围偏小、东部区域优惠政策有待缩小甚至取消、地方政府收费项目繁多、优惠措施不够规范等问题。本文还提出了克服上述缺陷的相应政策。
This paper reviews China's tax policy toward foreign invested firms in the last 20 some years.This policy has undergone major changes.Preferential taxes used to be directed toward attracting more FDI and specifically for certain regions.Recently,the quality of FDI and industrial policy has begun to be seriously considered.The policy has successfully attracted foreign investments in the last 20 years.But there are also some shortcomings:undefined industrial policy,Less favorable toward capital and technological intensive projects,too favorable toward the east regions,too many local government charges,etc.The paper discusses policy alternatives to remedy these shortcomings.
出处
《经济学（季刊）》
2002年第3期671-686,共16页
China Economic Quarterly
