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外资企业税收优惠政策加大了内资企业的弱势地位,挤占了国内企业的投资机会,客观上限制了国产设备的生产和投资,扭曲了市场行为,内外资企业所得税优惠的巨大差别为企业避税提供了条件,外资企业税收优惠政策必须调整。应清理地方税收优惠政策,优惠的模式应向特定优惠型转换,以最终实现内、外资企业税收的统一。
Preferential tax policies for foreign-funded enterprises have increased the disadvantaged position of domestic-funded enterprises, squeezing the investment opportunities of domestic enterprises, objectively restricting the production and investment of domestically-made equipment and distorting the market behavior. The huge difference in preferential income tax for domestic and foreign-funded enterprises provides tax relief for enterprises Conditions, preferential tax policies for foreign-funded enterprises must be adjusted. Local tax incentives should be cleared, and preferential models should be converted to certain preferential types in order to finally achieve the unification of taxation of domestic and foreign-funded enterprises.