税收饶让对资本和技术在世界范围的流动有着重大的作用,特别对于发展中国家的经济发展有着深远的意义。但随着世界经济发展形式的变化,发达国家对税收饶让越来越持消极态度,这对于我国的引进外资具有负面效应。对此,我国应如何进行调整,既能保证实现税收优惠目标,又能保证税收利益,是一个需要认真研究的重要课题。 Tax sparing has a major role in the flow of capital and technology around the world, and has far-reaching significance in particular for the economic development of developing countries. However, with the changes in the form of world economic development, the developed countries have become more and more passive toward tax revenue, which has a negative effect on China’s introduction of foreign capital. In this regard, how to make adjustments in our country can not only ensure the realization of tax incentives but also ensure the tax benefits, which is an important issue that needs careful study.