中国外资税收优惠制度改革构想

Concepts of Chinese Foreign Capital Preferential Tax System Reform

随着我国改革开放的深入发展,为吸引外资而实施多年的税收优惠制度所引发的诸如国有资产流失、内外资企业竞争的不公平、不利于我国各地区经济的均衡发展等弊端日见显现。因此,对我国外资税收优惠制度进行统一所得税、增值税转型、完善税收优惠政策等改革,以使这一制度趋于合理化。

With the further development of Chinese opening and reform, the disadvantages caused by the preferential tax system which has been enforced for many years in order to attract foreign capital have been revealed day by day. On the basis of the analysis of all kinds of the disadvantages we put forward such reform concepts so that the system will reach its rationlization.