外商投资股份公司纳税标准选择的理论依据分析

An Analysis on the Base of Taxation to the Foreign-investment Limited Company

税收作为国家对经济实行宏观调控的一种经济手段，应鼓励和引导国内企业进入国际资本市场，以赢得企业发展所需要的资本。对外资上市公司同样需要体现税收政策的倾斜，而不应仅因为某种非实质性的差别，在税收政策和纳税标准上与一般的中外合资股份有限公司区别对待。

The national enterprises should be encouragd and intnduced into the international capital market by tax,which acts as the economic means to control the macro - economy for a country for the purpose of getting the funds theyneed. The same policy should be given to the corporations with foreign capital. And there should be a different treatmentto the Chinese - foreign joint companies limited by share in the tax policy and base of taxation not due to some insub-stancial difference.