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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。
This paper examines the similarities and differences between China and India in attracting FDI from the point of view of tax policy. It points out that the unification of income tax law between domestic and foreign funded enterprises should be guided by the signing of double taxation exemption agreement and the guidance of industry, technology and region And other efforts to strengthen efforts to provide a fair tax environment.