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一国在致力于吸引外国投资时,一般都要制定各种各样的鼓励与优惠政策,而其中税收优惠是最直接的鼓励措施。税收优惠,就其本来的含义来说,指征税国按既定税率在一定期限内所实行的减税或免税;如果从扩大的含义看,也指一些国家为了吸引投资而特别设置的低税率,以及所有给予纳税人的财务上的好处,其中包括投资抵免、亏损结转、固定资产加速折旧、延期纳税等。一、税收优惠政策的正效应由于历史的原因,发展中国家经济发展水平落后,同时由于旧的国际经济秩序形成了不平等的国际经济格局,使
When a country is committed to attracting foreign investment, it is generally necessary to formulate various incentives and preferential policies, of which tax incentives are the most direct incentives. Tax concessions, in their original meaning, refer to tax breaks or exemptions that tax countries implement at a given tax rate for a specified period of time, and, in their broadest sense, also refer to the low tax rates that some countries specifically set to attract investment , As well as all the financial benefits accruing to taxpayers, including investment credits, carry-over of losses, accelerated depreciation of fixed assets, deferred taxes and so on. I. Positive Effects of Preferential Tax Policies Due to historical reasons, the level of economic development in developing countries lags behind. At the same time, as the old international economic order has formed an unequal international economic pattern,