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当前我国以内外资企业并轨为主要内容的企业所得税改革,主要是在两个方面存在争议:其一是如何看待外国直接投资(以下简称FDI)在我国经济中的规模和作用;其二是如何看待我国企业所得税制改革对利用FDI的影响。本文针对这两个问题,主要分析了影响FDI流入的税收因素,当前我国利用FDI的特点,以及当前我国外商投资企业和外国企业(以下简称涉外企业)所得税优惠存在的主要问题,提出了我国利用FDI战略下企业所得税制改革的具体政策建议。
At present, the reform of the enterprise income tax with the main content of the merger of domestic and foreign-funded enterprises in our country is mainly in two aspects: first, how to view the scale and function of foreign direct investment (FDI) in our economy; secondly, how to treat it The Impact of China ’s Enterprise Income Tax Reform on the Use of FDI. In view of these two problems, this paper mainly analyzes the taxation factors that affect the inflow of FDI, the current characteristics of FDI utilization in our country, and the main problems existing in the income tax concessions of foreign-invested enterprises and foreign enterprises in our country (hereinafter referred to as foreign-related enterprises) Specific Policy Suggestions on the Reform of Enterprise Income Tax under FDI Strategy.