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改革开放以来,引进外资对于我国经济发展的重要性是显而易见的,是经济全球化背景下增强本国经济实力的必经之路。2008年1月1日起施行的《中华人民共和国企业所得税法》(以下简称新《企业所得税法》)的出台并不意味着取消对外资的税收优惠,考虑到我国实际情况,为求继续保持中国对外资的吸引力,仍要给予外资企业一定的优惠政策。但在新的政治、经济形势下,税收优惠政策着力点在哪里、税收优惠方式如何选择、税收优惠效率对于招商引资的影响如何评价等问题,是新的企业所得税法中必须面对解决的重点与难点。
Since the introduction of the reform and opening up, the importance of attracting foreign investment for the economic development of our country is obvious. It is the only way to increase our economic strength under the background of economic globalization. The promulgation of the “Enterprise Income Tax Law of the People’s Republic of China” (hereinafter referred to as the “Enterprise Income Tax Law”), which came into force on January 1, 2008, does not mean the abolition of preferential tax treatment for foreign investment. In consideration of the actual situation in our country, China’s attractiveness to foreign investment still gives certain preferential policies to foreign-funded enterprises. However, in the new political and economic situation, the focus of tax preferential policies, how to choose tax incentives and how to evaluate the impact of preferential tax efficiency on investment promotion are the key points to be resolved in the new Enterprise Income Tax Law And difficult.