内外资税收国民待遇立法重构与完善思考

Thinking over Legislation Reconstruction and Perfection of the National Treatment through Taxation on Domestic and Foreign Capital

我国外资税收优惠制度在吸引外资、促进地区经济发展、扩大就业、增加国家财政收入等方面发挥了积极作用。但其固有的税负差异使得内外资企业之间的矛盾日益突出,不利于内外资企业的公平竞争,违背了WTO所要求的国民待遇原则应通过完善与投资相关的法律体系、完善外商投资的立法内容、构建新的外资优惠法律制度等措施,重构与完善我国的内外资税收国民待遇立法。

As the preferential policy of tax revenue concerning foreign affairs of ＂baton＂ of the foreign investments, is playing a positive role in absorbing the foreign capitals all the time, promoting regional economic development etc. and hi-employment, has increased the national fiscal revenues. But with the deepening of the reform and opening-up and gradual setting-up of socialist market economy system, domestic international market integrates omni-directionally and various kinds of restrictions are broken gradually, various kinds of contradictions of relevant preferential policy has not made repaired in the past 10 years and it＇s being an outstanding problem under the new situation. This text analyses and starts with the current situation and pros and cons of the tax revenue preferential policy of foreign capitals of our country, countermeasure of probing into this domain development and reconstruction.