我国对外资税收优惠的法律分析

The Legal Analysis of Favorable Policy on Foreign Investment in China

对外资实行税收优惠是我国外资法的一大特色。但随着中国引进外资的数量的不断增大,及入世后国际投资环境的变化,税收优惠面临着越来越多的弊瑞。合理地界定对外资的优势,不仅是优化投资环境的需要,也是中国外资法改革的行政权内容之一。本文提出应通过合理优惠、落实国民待遇、采取多样性和机动性,建立税收优惠的法律机制并加以完善。

Favorable policy given on foreign investment is a central principle in attracting foreign investment in China. Taxation function as a leverage the system of economic policy and economic lever in the event of relationships between favorable taxation and attracting foreign investment. Based on the investment, the analysis of present taxation policy on foreign invest, the author reveals some legal issues arising from foreign investment and favorable taxation and gives his own opinions on the prospectives of our favorable policy in respect of foreign investment.