摘要
税收优惠对于我国吸引外资曾发挥过积极的作用。然而,随着我国经济市场化的逐步深入和对外开放度的不断增加,外资税收优惠逐渐暴露出一些问题。因此,有必要重新审视我国的外资税收优惠,并加以适当的调整。
The tax preferences to foreign investment have played an importantrole in attracting foreign investmens to China.With the deepening of the marketeconomy and further opening to the outside world,some negative effects of tax preferences to foreign investment have shown up.So it is necessary to review the tax preferences to foreign investment and make due adjustments.
出处
《外交学院学报》
CSSCI
北大核心
2003年第1期64-67,77,共5页
Journal of Foreign Affairs College
关键词
外资企业
企业所得税
税收优惠
中国
Foreign investment enterprises
Income tax
Tax preferences
