招商引资——税收减免竞赛

近年来,地方政府超出法律范围制定优惠政策尤其是税收优惠政策来吸引客商的现象时有发生,给我国带来了消极影响。税收在招商引资工作中应如何发挥作用成了摆在我们面前的一个重大问题。十六届三中全会提出的科学发展观对我国各项事业的发展都具有普遍的指导意义。本文正是从科学发展观的要求出发,重新定位了税收在招商引资工作中的角色,并试着提出了相应的措施。

Attracting investment and business: tax derate competition

In recent years,the phenomenon that the local governments make preferential policy of the tax revenue out of the legal to attract merchants sometimes appears,which has brought the negative effects to our country.In attracting FDI how the tax should display,which is a big question in front of us.In our country the science development view being raised in the third Session of the 16th Conference of CCP has the universal instruction significance to each work.According to the request of the science development view , the article relocates the tax role in attracting FDI and tries to propose the corresponding measures.