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本文对早期实现工业化国家的外商直接投资的税收政策,以及新兴工业化国家的外商直接投资税收政策进行了研究。研究发现,早期实现工业化的国家更多的采用关税政策调节外商直接投资;新兴工业化国家在实现工业化的过程中,更多采用的是所得税与流转税的优惠政策。当一国实现工业化,并且经济发展水平达到了世界领先水平时,对外商直接投资制定的特别税收政策将被适用于任何投资的税收政策所替代。
This paper studies the tax policies of early foreign direct investment in industrialized countries and the tax policies of foreign direct investment in newly industrialized countries. The study finds that in the early industrialized countries, the use of tariff policies to regulate foreign direct investment more; newly industrialized countries in the process of industrialization, more income tax and turnover tax incentives. When a country realizes industrialization and the level of economic development reaches a world-leading level, the special taxation policy on foreign direct investment will be replaced by the tax policy applicable to any investment.