【摘要】 在经济全球化的背景下,非洲国家大都渴望吸引更多的外来投资以发展本国经济。税收作为国家宏观调控的重要手段,税法作为宏观调控法的重要组成部分,在吸引外来投资的过程中作用十分关键,所以非洲国家都非常重视税法的作用。他们积极地进行税收立法,明确税法以吸引投资为主要目的;采用税收优惠政策以吸引投资;采取税收措施以引导投资方向;消除关税壁垒以减少吸引外资的障碍。在中国企业逐渐将目光投向非洲大陆的时候,这些都值得我们关注和探讨。更多还原

【Abstract】 In the background of economic globalization,the African nations are eager to attract more foreign investment to develop their own economy.As an important national macro-control means the revenue and a most crucial part of national macro-control laws the tax law,which all play very important roles in the process of attracting investment from other countries.Therefore,the African nations all consider the function of the tax law seriously.They carry out taxation legislation actively,and consider that the main purpose of the tax law is to attract investment.In order to eliminate the tariff wall and reduce the obstacles of attracting foreign direct investment,they take some beneficial tax policies to attract foreign investment,also take some taxation measures to lead the domain of the foreign investment.When Chinese enterprises gradually focus their attention on the market of African continent,these problems are all worth us to pay more attention and discuss.更多还原