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近年来,我国的外商投资企业数量剧增。据不完全统计,截止1988年底,在我国登记注册的外商投资企业己达15,898家。今年年初以来,仍呈上升势头。做为一个投资者,最为关心的是其投资项目是否会持久地保持投资的最大经济效益。当项目本身具有可靠的可行性之后,影响经济效益最大的因素主要是税收了。从这一点来说,弄懂弄清我国当前的有关涉外税收政策,可以为投资者带来成本最低的经济效益。美国某公司拟在我国某地投资兴建一项经营期长达十数年的种植业项目,该公司聘请的美国某经济顾问公司的专家悉心研究了中美
In recent years, the number of foreign-invested enterprises in our country has increased dramatically. According to incomplete statistics, as of the end of 1988, there were 15,898 foreign-invested enterprises registered in our country. Since the beginning of this year, there is still an upward trend. As an investor, what is most concerned about is whether its investment projects will sustainably maximize the economic benefits of investment. When the project itself is credible and feasible, the main factor that affects the most economic benefits is tax revenue. From this point of view, understanding China’s current tax policy concerning foreign affairs can bring the lowest cost economic benefits to investors. A company in the United States intends to invest in the establishment of a plantation business that has been operating for as long as 10 years in some part of China. The company hired experts from a U.S. economic consultant firm to study carefully the Sino-U.S.