我国外资税收优惠的法律分析

A Legal Analysis on the Favorable Taxation Policy Given to Foreign Investment

对外资实行优惠一直是我国外资政策的重心之一。税收在经济政策和经济杠杆体系中有较强的连动作用,现行税收政策与WTO的投资规则存在较大差异。重新审视税收优惠与吸引外资的关联性,可以为我国外资税收优惠政策的定位提供理论参考。优惠政策的准确界定可以带动外资活动,合理规范优惠政策和建立必要的优惠机制是克服对外资普遍优惠的重要措施。

Favorable policy given to foreign investment has been an important policy in China. Taxation has a relatively strong meditation function in the system of economic policy and economic lever. However, our present taxation policy is quite different with the rules of WTO. A reflection on the relationship between the favorable policy and foreign investment will provide theoretical reference for making decision. It is important to make suitable favorable policy, reasonably regulate it and set necessary favorable system to rid the wide favorable taxation policy to foreign investment.