【作者】 陈洁；

【导师】 王延杰；

【作者基本信息】 河北大学 ， 金融学， 2006， 硕士

【摘要】 改革开放以来,我国涉外税收优惠制度在吸引外资、促进经济发展等方面发挥了积极的作用,但随着我国经济形势的发展变化及世界经济一体化进程的加速,涉外税收优惠的吸引外资功能不仅正在逐步减弱,而且广泛的涉外税收优惠也在很大程度上加剧了国内经济与涉外经济的不公平竞争。特别是随着我国以发展中国家身份加入WTO给予的5年保护期的结束,原来许多受国家保护和不允许外资进入的领域必须对外资企业开放,如果继续奉行原来的涉外税收优惠政策,势必会使得原来受保护的产业处于更加不利的竞争地位。现行的涉外税收优惠制度亟待进一步改革和完善。本文通过对改革开放,尤其是1994年以来的我国涉外税收优惠的引资功能变化情况进行实证分析,从动态角度揭示了我国涉外税收优惠的引资效应变动情况。针对目前我国涉外税收优惠政策引资功能呈现的锐减趋势,借鉴其他发达国家和发展中国家的经验,并且结合我国涉外税收优惠政策面临的国内条件、国际环境和应该遵循的原则,提出了调整我国涉外税收优惠意见和建议。具体来说:第一章是关于涉外税收优惠的基本情况介绍;第二章通过实证分析,揭示了我国涉外税收优惠的引资效应变化趋势;第三章详述了调整我国涉外税收优惠政策的必要性;第四章分析了我国涉外税收的国际经验;第五章提出了调整我国涉外税收优惠政策的主要对策建议。更多还原

【Abstract】 The preferential tax policy on foreign investment has played an active role in attractingforeign investment and stimulating the economy development of China since its reform andopening up.However, with the change of China’s economy development strategy and theaccelerating incorporate process of world economy, not only its effect on attracting foreigninvestment is decreasing, but also such broad range of preferential tax policy on foreigninvestment deteriorate the fair play between domestic enterprise and foreign companies to alarge extent.Especially, with the end of the five year protection period, a advantage as developingcountry when enter WTO, many protected field into which foreign investment is not used toallowed to enter will be opened up to foreign companies. If the original preferential tax policyon foreign investment is still carried on, it will definitely put the formerly protected industryat a more disadvantaged position. The current preferential tax policy on foreign investmentneed to be remedied and consummated urgently.Based on example analysis of the changing effect of preferential tax policy of attractingforeign investment since the reform and opening up, especially since 1994, this articledynamically reveals its changing situation.According to the current effect of preferential tax policy of foreign enterprise, otherdeveloped or developing country’s experience and the principle, domestic circumstance andglobal environment that we should refer to when adjusting our country’s preferential taxpolicy of foreign investment , this paper proposes advice and suggestions on itsadjustment .This article is arranged as follows: chapter one introduces the basic situation ofpreferential tax policy of foreign investment. Chapter two analyzes and unveils thedeveloping trend of the effect of our country’s preferential tax policy of foreign investment byexamples. What the changing effect of preferential tax policy of foreign investment demandson our country’s tax policy of it is analyzed in detail in chapter three. Chapter four introducesglobal experiences on adjusting preferential tax policy of foreign investment. And in the lastchapter, the author brings about the adjusting suggestion for it.更多还原