对外国投资税收激励政策的效用辨析

Effectiveness of Preferential Taxation for Foreign Investment

目前,东道国在吸引外国投资时,多用诸如税收优惠等激励政策。事实上,税收政策非像设计之初那样发挥作用,反而存在许多弊端,甚至对东道国的经济发展产生负效用。本文着眼于对东道国针对外国投资的税收激励政策及其效用进行分析。指出,东道国应当淡化对税收等激励政策的盲目推崇,转而发展其他方面。

Host countries offer preferential taxation as an incentive to attract foreign investment. This paper makes an analysis of the effectiveness of such a policy since it produces some unfavorable impacts on the development of the host country＇s economy rather than the expected effectiveness. The paper also points out that host countries should shift the focus from the preferential taxation.