围绕税收饶让的不同声音及评价

Discussion on the Tax Preferences

多年来,税收饶让成为国际双边税收协定谈判中的一个重要问题,因为它直接关系到为吸引投资所提供给外国投资者的税收优惠是否能落到实处的问题。由于各利益方的关注点不同,引发了对税收饶让作为一项政策工具的合理性、有效性和适用性的不同评价和争议。

For many years, tax sparing has become a very important problem in the international bilanteral tax agreement. It will influence tax preferences to the foreign investors. Because of various reasons, tax sparing as a means of our policies should be paid attention to on its rationality, validity and applicability.