摘要
本文通过援引有关统计数据 ,对我国涉外税收优惠制度施行以来的成效进行分析 ,在肯定其取得成就的同时 ,着重分析了在改革开放二十年的今天 ,现行涉外税收优惠制度日益暴露出的问题 。
The article analyses the effect of carrying out actual preferential treatment for foreign investor on revenue institution in China by invoking related statistic.This artical emphasizes on analysing the matter emerging from pracctising these preferential treatments for foreign investor today when“the reform and opening'policy has been carrying on for twenty years.And at the same time,it affirms the achievement gained from practising these preferential treatments for foreign investor,and brings forward corresponding measures.
关键词
中国
涉外税收
优惠制度
外资企业
直接税收优惠
actual preferential treatments for foreign investor on revenue institution
the amount of the invest from the foreign investor
the preferential treatment of direct tax
the preferential treatment of indirect tax
