税收政策对吸引FDI的评价

随着我国改革开放的不断深入,作为资本和技术的源泉,FDI在我国的经济发展中起到不可替代的作用。税收优惠政策向来是世界各国吸引FDI的重要手段之一,关于税收优惠是否是吸引FDI的决定性因素一直存在争论。现在国内关于两法合并的议题一直悬而未决,内外资企业税收合并到底如何权衡利弊?本文将在分析税收优惠政策的有效性及其带来的福利效应的基础上提出对税收政策改革的建议。

Evaluation of taxation policy's attraction to FDI

As the capital and the technical fountainhead in Chinese reform,FDI plays the role in our country economical development which cannot be substituted.Tax benefit is one of the most important policies to attract FDI world around.This article reviews the effect of tax benefit and gives advice to the reform of tax policy.