论文部分内容阅读
东盟国家(马来西亚、泰国、印尼、新加坡、菲律宾)近年来利用税收优惠引进了大量外资,如马来西亚1989和1990两年,共吸引外商投资270.5亿美元,1990年人均国民收入已达2050美元;印度尼西亚自1967年颁布《外商投资第一号法律》到1990年底止,外商投资总额近700亿美元,其中1988年至1990年三年间就吸引外商投资178亿美元。海南岛自1988年建省以来,也规定了鼓励投资的税收优惠政策,截至1991年底止,吸引外商投资企业1800多家,实际利用外资6亿多美元。本文拟就东盟与海南在税收鼓励投资的政策问题上作一比较,企望从中得到启示。
In recent years, ASEAN countries (Malaysia, Thailand, Indonesia, Singapore and the Philippines) have introduced a large amount of foreign investment through tax incentives such as Malaysia in 1989 and 1990, attracting a total investment of 270.5 billion U.S. dollars from foreign investment and a per capita income of 2050 U.S. dollars in 1990; Indonesia Since the enactment of Law No. 1 on Foreign Investment by the year 1967, by the end of 1990, the total amount of foreign investment has reached nearly 70 billion U.S. dollars, of which foreign investment has attracted 17.8 billion U.S. dollars from 1988 to 1990. Since its establishment in 1988, Hainan Island has also set preferential tax policies to encourage investment. By the end of 1991, Hainan Province had attracted over 1,800 foreign-invested enterprises and actually utilized more than 600 million U.S. dollars of foreign investment. This article intends to make a comparison between ASEAN and Hainan on the policy of tax revenue to encourage investment, hoping to get enlightenment.