全球化背景下我国税收优惠政策的调整和完善

在全球化背景下,必须将国民待遇原则和国家利益原则相结合.既要根据国民待遇原则、透明度原则等全面清理、规范税收优惠政策,为不同性质、不同产业的企业提供一个公平竞争的平台,又要在不违反WTO原则的前提下,充分发挥税收优惠政策的调控作用,实现国家的产业政策目标,促进投资和资源合理配置,调节地区差异.

Regulation and Perfection of Chinese Preferential Taxation Policies under the Background of Economic Globalization

Under the background of economic globalization,the principle of national treatment and the principle of national interest must be linked,preferential taxation policy should be regulated and used to offer a fair stage on the principle of national treatment and the principle of transparency for enterprises of different ownership or industries.And with the precondition of following the principles of WTO,it's supposed to make full use of the regulating function of preferential taxation policy to fulfill the goal of industrial policies,promote investment and the rational allocation of resources and adjust the differences among the areas.