【摘要】 两税合并主要是指对内外资企业所得税实行统一税法、统一税率、统一税前扣除标准、统一优惠政策。本文从对引进外资规模的影响和引进外资结构与投向两个方面分析了两税合并对我国吸引外资的影响。更多还原

【Abstract】 "combination of two tax" is carry out a unified tax law, unified tax rate, unified pre-tax deduction standards, unified preferential policies for both domestic and foreign capital income tax.This paper analysis the influence of "combination of two tax" on attracting foreign capital from two aspects,one is the influence on foreign scale,the other is capital source and investment structure.更多还原