“两税”并轨对我国引进外国直接投资的影响

On the Influence of the Combination of the "Two Taxes" to Our Direct Investment from Overseas

由于目前我国来自香港、台湾地区的直接投资以及一些国际避税地的外国直接投资占绝大多数,已将近总额的60%,因此,提高外资企业所得税率很可能会导致大量外资流向周边低税国家,从而对我国引进外资的总量产生较大影响。所以我们对税收优惠的调整在时间上和优惠方式的取舍上,都应有一个平稳的过渡,使我国对外开放和引进外资的政策保持延续性。

Because the number of foreign direct investment from Hongkong and Taiwan is nearly 60% in total, increasing foreign-funded income tax rate is likely to lead amount of foreign resources into the lower tax countries nearby which will influence the amount of the foreign investment. Therefore, the alternative of time and preferential ways for our tax preference should have a balanced transition in order to keep our opening to the outside and the introduction of foreign capital continuous.