中国现行税收政策对FDI的影响及其利弊分析

目前,仅依靠税收优惠政策,中国难以在吸收外资的竞争中占据有利地位。加入WTO后,中国税率双轨制的弊端凸现出来。对我国现行FD I税收政策进行改革的措施包括:以“特惠制”取代“普惠制”,对国家战略发展和产业政策明确倾斜的产业或企业实行税收优惠政策;统一内外资企业所得税率;大力发展国内资本市场,拓宽内资企业的融资渠道。

On the Influence and the Advanced and Disadvanced Analysis for the FDI By the Current Taxation Policies in China

It is hard to occupy the advanced position for China to draw the foreign capital in the competition only by the tax preference policies now.After entering the WTO,the disadvantages of the two-tier system of China tax rate appear.So the measures for changing the current taxation policies should be taken as the following: "the generalized system of preferences" is replaced by "preferential system";the businesses or enterprises which are benefit to our strategic development and industries should be enforced on the tax preference policies;the income tax rate of home and capital enterprises should be unified;home capital market should be developed greatly;and the financing channel for the home capital enterprises should be widened.