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FDI(外商直接投资)在中国的经济发展过程中一直扮演着一个重要的角色,而针对FDI的税收优惠政策也是一个不断发展,不断引起人们关注目光的焦点。中国对FDI的税收优惠政策的发展现状究竟如何?税收优惠政策是否会拉大内外资企业之间的竞争差距?两税并轨会对FDI产生怎样的影响?带着这些问题,本刊记者采访了德勤华永会计师事务所税务合伙人,英国特许会计师公会(ACCA)资深会员吴嘉源先生
FDI has played an important role in the economic development of China. However, the preferential tax policies for FDI are also the focus of continuous development and continuous attention. What is the status quo of the development of China’s preferential tax policies for FDI? Whether the preferential tax policies will widen the competition gap between domestic and foreign-funded enterprises? How will the two tax mergers affect FDI? With these questions, our correspondents interviewed Deloitte Touche Tohmatsu Tax Partner, Certified Chartered Association of Accountants (ACCA) Fellow Mr. Wu Jiayuan