摘要
税收优惠是各国政府用来吸引外商投资的常用手段。但是,税收优惠如何影响外商投资历来就是一个充满争议的话题。早期国际上关于税收优惠对外商投资影响的经典理论主要有庇古的福利经济学理论、“双缺口”模型和邓肯的国际折衷理论,而近来也有不少国内外学者分别从区位选择、融资来源、投资类型和投资形式等角度论证了税收优惠的作用。
Tax preference is a common means which is adopted to attract foreign investment by several governments. However, it has always been a controversy on how foreign investment affected by tax preference. In early years the worldwide classic theories in relation to the tax preference＇s effect mainly contained Welfare Economics of A.C. Pigou, Two - gap Model and the Eclectic Theory of International Production of Dunning . Lately many domestic and oversea scholar give an argument on how tax policies influence foreign investment from four aspects including region choices, financing sources, investment types and forms.
出处
《税务与经济》
CSSCI
北大核心
2006年第6期80-86,共7页
Taxation and Economy
关键词
外商投资
税收优惠
影响
foreign investment
tax preference
effect
