试论税收优惠方式转变对外商投资的影响

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摘要随着2007我国内外资企业所得税合并，我国的税收优惠方式发生根本性转变：以原有的区域性优惠为主转变成为以产业优惠为主。这一转变不可避免地会影响到外商投资的区域分布。区域性税收优惠取消后，虽然东部地区在吸引外资方面仍然有一定的优势，

作者魏涛王映潼

机构地区湖北经济学院财政与公共管理学院

出处《行政事业资产与财务》 2012年第10期36-38,共3页 Assets and Finances in Administration and Institution

基金湖北经济学院青年项目(编号:XJ2009004) 湖北省高等学校优秀中青年科技创新团队计划(编号:T200808) 国家社科基金一般项目(编号:09BJY092)

关键词税收优惠方式外商投资内外资企业所得税区域性优惠产业优惠区域分布东部地区根本性

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行政事业资产与财务

2012年第10期

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