延边州引进外资税收优惠政策的若干思考

The Preferential Tax Policies for Foreign Capital Introduction in Yanbian

税收优惠政策是税收发挥宏观调控作用的重要因素,也是引进外资和先进技术、促进区域经济发展的重要手段。延边州通过其优惠政策,吸引了大量的外商投资,引进了先进的科学技术,促进了民族地区的经济社会发展。但今后必须以加强优惠政策的法制化、实施优惠方式及优惠税种的多样化、加大优惠力度等措施来进一步完善引进外资的税收优惠政策。

Preferential tax policies play an important role in maro-economic control. They are the principal methods to introduce foreign capital and advanced techology, and the major channel to forward regional economy. The preferential tax policies in Yanbian has been playing the above- metioned roles and great achievements has been made accordingly. However, it is necessary to strengthen the relative legislations, varify the preferential ways and types so as to further per- fect the preferential tax policies in Yanbian.