【摘要】 近年来 ,以美国为代表的西方国家掀起了新一轮的税收减免大潮。国际税收的变动对中国吸引外商直接投资 (FDI)产生了深刻的影响 ,与外商直接投资相关的税收政策 ,其有效性和合理性在中国入世后的新形势下 ,都有了新的变化 ,中国有必要在中短期内进行相应的调节 ,以进一步吸引外商直接投资和维护国家利益。更多还原

【Abstract】 There has been a Worldwide Trend of Tax Cut in Western countries such as America. The trend imposes profound influence on China’s attraction to foreign direct investment. We should appraise the effect and validity of the present tax policy on FDI after China entering WTO. It’s necessary for us to make some adjustment in order to attract more FDI and gain more country benefit.更多还原