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坚持资本输入中性和资本输出中性,让境内外投资者都获得公平合理的税收待遇改革开放以来,我国吸引外资(FDI)的规模举世瞩目。本世纪之初,我国对外直接投资(ODI)流量持续增长,2003年仅为29亿美元,到2013年飙升至1078亿美元。2012年和2013年连续两年位列全球三大对外投资国之一。据称,2014年有望首次超过外商来华投资,成为对外投资净流出国。有外媒分析认为,中国对外投资迅猛增长原因与30年前的日本如出一辙,即过量的储蓄需要寻找投资对象。而实际上,不仅是中国资金需要走出国
Adhere to the neutral capital input and capital output neutral, so that domestic and foreign investors have received fair and reasonable tax treatment Since the reform and opening up, the scale of attracting foreign investment (FDI) has attracted worldwide attention. At the beginning of this century, China’s foreign direct investment (ODI) traffic continued to grow, only 2.9 billion U.S. dollars in 2003 and to 107.8 billion U.S. dollars in 2013. In 2012 and 2013, it ranked one of the three largest foreign investors in the world for two consecutive years. Allegedly, for the first time in 2014 is expected to exceed foreign investment in foreign investment, becoming a net outflow of foreign investment. Some foreign media analysts believe that the reasons for the rapid growth of China’s foreign investment and Japan 30 years ago exactly the same, that is, excess savings need to find investment targets. In fact, not only is China’s capital needed to go abroad