论我国FDI税收优惠的转变

Of Transformation of Chinese FDI Tax Preference

我国应改革FDI税收优惠,即税收优惠从增加FDI总量向提高FDI质量过渡;从对FDI给予税收优惠向对内外资都给予税收优惠过渡;从直接税收优惠为主向多种形式的间接税收优惠过渡;从过于注重税收优惠向改进整体投资环境过渡。

Chinese FDI tax preference may be reformed. Specifically speaking, tax preference changes from FDI total increase to quantity improvement, from only for FDI to for the investor home and aboard, from the unique direct way of tax to indirect and various methods, from paying too much attention on tax preference to improving the whole investment environment.