我国发展对外直接投资的税收政策

对外直接投资和引进外资是一国参与国际分工、利用国际资源、享受经济全球化利益的重要手段。两者应同步发展相互促进。而我国目前对外直接投资发展滞后,政府激励政策缺位是主要原因。通过分析税收激励政策的特点与效应,以及政策执行的成本收益,为如何制定税收政策以促进对外直接投资提出了相关政策建议。

The Analysis on Tax Incentive Policy of FDI Outflows Development

FDI inflows and outflows facilitates a country to participate in intemational division,take advantage of interna- tional resources,and enjoy the benefits of economic globalization.Both of them should be developped coincidently and promote in coordination.But at present,the development of FDI outflows has been seriously lagged in China.The main reason is the absence of incentive policies.This essay focuses on the tax incentive policies aiming at increasing the FDI out- flows.By the comparison of different forms of tax incentive policies,the essay intends to put forward some suggestions of making appropriate and effective tax incentive policies to encourage FDI outflows.