| 外资税收优惠问题探析 |
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| 引用本文： | 杨慧芳.外资税收优惠问题探析[J].外交评论,2003(1):64-67. |
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| 作者姓名： | 杨慧芳 |
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| 作者单位： | 外交学院,北京,100037 |
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| 摘 要： | 税收优惠对于我国吸引外资曾发挥过积极的作用。然而,随着我国经济市场化的逐步深入和对外开放度的不断增加,外资税收优惠逐渐暴露出一些问题。因此,有必要重新审视我国的外资税收优惠,并加以适当的调整。
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| 关 键 词： | 外资企业 所得税 税收优惠 |
| 文章编号： | 1003-3386(2003)01-0064-04 |
| 修稿时间： | 2002年11月20 |
Tax Preferences to Foreign Investment |
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| YANG Hui,fang.Tax Preferences to Foreign Investment[J].Foreign Affairs Review,2003(1):64-67. |
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| Authors: | YANG Hui fang |
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| Abstract: | The tax preferences to foreign investment have played an importantrole in attracting foreign investmens to China.With the deepening of the marketeconomy and further opening to the outside world,some negative effects of tax preferences to foreign investment have shown up.So it is necessary to review the tax preferences to foreign investment and make due adjustments. |
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| Keywords: | Foreign investment enterprises Income tax Tax preferences |
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