| 韩国、俄罗斯、澳大利亚三国FDI税收激励政策介绍及借鉴 |
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| 引用本文： | 李晓嘉,刘鹏.韩国、俄罗斯、澳大利亚三国FDI税收激励政策介绍及借鉴[J].涉外税务,2010(3). |
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| 作者姓名： | 李晓嘉 刘鹏 |
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| 作者单位： | 对外经济贸易大学公共管理学院;商务部综合司; |
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| 基金项目： | 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 |
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| 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。
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| 关 键 词： | 外商直接投资 税收激励 政策调整 |
An Introduction to Tax Incentive Policies of FDI in South Korea, Russia and Australia and Their Implications for China |
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| Xiaojia Li & Peng Liu.An Introduction to Tax Incentive Policies of FDI in South Korea, Russia and Australia and Their Implications for China[J].International Taxation In China,2010(3). |
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| Authors: | Xiaojia Li & Peng Liu |
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| Abstract: | 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. |
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| Keywords: | FDI Tax incentive Policy adjustment |
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