中国外资税收优惠政策的走向

Direction of favorable taxation policy for China's foreign capital

由于市场经济本身的要求及我国加入世界经济大循环的需要,国民待遇制度在我国实施已是大势所在,税法领域的无差别的国民待遇要求统一内外资企业所得税法,实行内外平等的税收优惠政策。同时,由于税收优惠政策作用之发挥还要受国际税法因素的影响,因此,还应在对外税收协定谈判中坚持税收饶让抵免的原则,只有充分利用国民待遇制度对我国税法改革的有利因素,才能进一步改善外资环境,促进社会主义市场经济下税法的完善以及与国际惯例的接轨。

Because of the requirement of market economy and China's entry world economy circulation, the implementation of national treatment system in China is inevitable. Consistent national treatment in taxation field requires the united taxation law for home and foreign enterprises and equal taxation policy. Because international taxation laws have impact on the function of favorable taxation policy, tax-free and other principles should be insisted on in foreign taxation negotiation. The favorable factors of national treatment is utilized so that foreign capital environment can be improved and socialism market economy taxation law can be consummated.