我国国际投资税收政策的评价及调整思路

我国现行的国际投资税收政策,实行引进外资的税收优惠政策和中性的对外投资税收政策。应该说这些税收优惠政策较好地促进了我国外商投资企业的发展,但同时也反映出一系列负面效应。而对内资企业,无论从事跨国经营与否,适用统一的无差异的税收政策,几乎没有税收激励措施,制约了我国对外投资的发展。因此,应遵循税收平等原则,对我国国际投资税收政策加以调整:统一内外资企业所得税;实现税收优惠向产业导向和科技导向的转化;加强税收优惠地区结构的调整;实行多样化的税收优惠方式;增强国际投资税收政策的国际协调性。

Appraisal and Adjustment of Chinese International Investment Revenue Policy

China's current revenue policy of international i nvestment proclaims the implementing foreign investment favorable revenue policy a nd mutual overseas investment revenue policy.Generally speaking,these favorable revenue policies better promot foreign company's development,and reflect some negative effects as well.But for native domestic enterprises, engaged in either domestic or international business there is hardly any tax incentive policy,by utilizing a general tax policy,on differentiation,which limit their overseas investment development.So,China should keep to the revenue equality princ iple,adjust revenue policy of international investment,generalize foreign enterprise and domestic enterprise's VAT,realize the transformation of converting favorable revenue policy to industrial orientation and technology orientation,strengthen the business structure adjustment of enjoy favorable revenue policy area,implement various favorable revenue policies,reinforce the coordination of international investment revenue policy.