吸引外资的税收优惠政策──发展中国家的经验及中国的实践

Preferential Taxation Policy to Absorb Foreign Capitals

发展中国家在促进经济发展的过程中，吸引外资以弥补国内资源的缺口是一个十分重要的促动因素。在这方面，许多国家已积累了丰富的经验。但发展中国家世界范围内展开的吸引外资的税收优惠政策的竞争，亦带来了一些值得注意的问题。自20世纪80年代以来，中国逐渐形成了全面的、多层次而内外有别的涉外税收优惠格局，使之在很长时间里成为全球范围内最大的资本输入国之一。随着中国加入WTO，涉外税收优惠政策“利大于弊”的效应格局将转变为“弊大于利”。调整多层次而内外有别的涉外税收优惠政策，将政策目标界定为以“产业（行业）导向”为主，辅之以“区域导向”，为内外资企业创造公平竞争的市场环境，将是中国在新世纪全面融入世界经济一体化进程中十分重要的战略。

The absorption of foreign capitals is a very important factor to the economic development of the developing countries.In this respect,many countries have gathered rich experiences.However,the worldwide competition of preferential taxation policies among developing countries has brought some problems.Since the 80's of the 20th century,China has been one of the great countries to absorb foreign capitals .With the enrollment of China as a member of the WTO,the preferential taxation policy will be worse than better. The rearrangement of such a flexible preferential taxation policy will be an important strategy for China to take part in the process of globalization of economy in the new century.