| 中印吸引外国直接投资 (FDI) 税收政策的比较 |
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| 引用本文： | 沈楠,杜莉.中印吸引外国直接投资 (FDI) 税收政策的比较[J].亚太经济,2007(4):110-114. |
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| 作者姓名： | 沈楠 杜莉 |
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| 作者单位： | 复旦大学,经济学院 |
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| 摘 要： | 本文从税收政策角度考察了中印两国在吸引FDI方面的类似与不同,指出,中国除实行内外资企业所得税法的统一,还应在双重征税免除协定的签订以及产业、技术和地区引导等方面加强努力,以提供一个公平的税收环境。
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| 关 键 词： | 中国 印度 涉外税收政策 外国直接投资 |
| 文章编号： | 1000-6052（2007）04-0110-05 |
A Comparative Study of the Tax Incentives for Attracting FDI in China and India |
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| Shen Nan,DU Li.A Comparative Study of the Tax Incentives for Attracting FDI in China and India[J].Asia-Pacific Economic Review,2007(4):110-114. |
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| Authors: | Shen Nan DU Li |
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| Institution: | Shen Nan and Du Li |
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| Abstract: | As the two largest emerging market economies in Asia,China and India has been selected frequently as the subjects of comparative studies. This paper mainly compares the tax incentives for absorbing FDI in the two countries. We also give the policy implications for China to improve its FDI-related tax incentives. |
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| Keywords: | China India Tax Incentive FDI |
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