两税合并对引进外资的影响及对策分析

"两税"并存,让外资企业享受"超国民待遇",吸引外商投资,作为特定历史条件下的权宜之计,无可厚非。但随着经济的发展、时代的变迁,更需要有一个公平、公正的市场竞争与投资环境。基于自身的利益,围绕新税制的设计,各方曾有过激烈的博弈。本文就博弈的解数之一,即统一税制后是否会对引进外资产生严重的影响及如何应对问题,发表个人的浅见。

Two taxes combined impact of introduction of foreign capital and countermeasures

"two tax" coexist,and allow foreign-funded enterprises"super-national treatment" to attract foreign investment,as a specific historical conditions of expediency,understandable.However,as economic development,the change of time,the need for a fair and just competition in the market and investment environment.Based on its own interests,the focus on the design of the new system,all parties have had heated game.In this paper,the skills of the game,that is,whether the unified tax system to attract foreign investment would have serious implications and how to respond to the issues and expressing personal humble opinion.