摘要
一直以来,税收理论界对于税收优惠政策的实际经济效应和其吸引外国直接投资(FDI)的有效性始终都存有争议。本文分析了税收优惠政策的有效性以及各种税收优惠手段的实施效果,为我国适当运用税收优惠政策吸引FDI提出了相关建议。
The effectiveness of preferential tax policies on attracting foreign direct investments is still in dispute in the theoretical worht. This paper analyzes the effectiveness of preferential tax policies on attracting FDI by illustrating the effects of various preferential policies and puts forward some suggestions on perteeting preferential tax policies so as to attract more FDI into China.
出处
《涉外税务》
CSSCI
北大核心
2008年第6期28-31,共4页
International Taxation In China
关键词
税收优惠
外国直接投资(FDI)
有效性
Preferential tax policy Foreign Direct Investment (FDI) Effectiveness