定期减免税优惠效果的实证研究

A Practical Study of Preferential Effect of Regular Tax Reduction and Tax Exemption

改革开放以来,我国实施了一系列的涉外税收优惠政策,其中以定期减免税优惠较为突出。二十多年来,这些税收优惠政策确实为引进外资、促进经济发展起到了积极作用,但同时也引发了一些问题。这些简单、直接的定期减免税政策在实践中运行的效果究竟如何,仍是一个有争议的问题。本文就定期减免税优惠政策中的纳税人行为进行实证分析,找出影响定期减免税优惠效果的因素,为进一步完善税收优惠政策提出一些建议。

Since China launched reform and opening drive, China has adopted a ser ies of prefer-ential taxation policies to stimulate foreign investment, policies on periodical tax reduction and tax ex-emption in particular. The preferential policies have played an active role in attracting foreign invest-ment and boost economic development. However, they have also caused many problems. Therefore, p eople have been arguing the effect of the preferential polices. The paper makes a practical study of the behavior of taxpayers who enjoy the preferential taxati on policies. Finding out the factors influenc-ing the effect of the preferential policies, the paper puts forward countermeasures to revise the preferential pol icies on taxation.