税收优惠政策在吸引外资中的感化及启发（国外英文资料）.docVIP

税收优惠政策在吸引外资中的作用及启示（国外英文资料） The effect of preferential tax policies on attracting foreign investment The effect of preferential tax policies on attracting foreign investment Abstract: preferential tax policies as one of the important measures, introduction of foreign capital in different stages and different environment and investors for the host country produced the effect of the difference is very big. Preferential tax policies have a positive impact of the key point is to adjust measures to local conditions, pay attention to the interaction with other policy and control the negative impact of preferential tax policies. Our country should draw on the international experience and effectively use the preferential tax policy to introduce foreign capital. This paper mainly discusses the mechanism and features of tax incentives and preferential tax effect of the background, on the basis of analysis of the tax preferential policies for foreign investment in China. Foreign direct investment has been growing rapidly in recent years. According to the United Nations conference on trade and development, foreign direct investment in the world was $865 billion in 1999, and more than $1 trillion in 2000. In recent years, both in developed countries and developing countries, to attract foreign direct investment as one of the means of national economic development, and in different degree, made the preferential policy of attracting foreign investment. However, various preferential policies have a completely different effect on foreign capital inflows. A, preferential tax is the host country through a variety of means to reduce the tax burden foreign direct investors of policy measures, almost all of the less developed countries and in many developed countries are to formulate the preferential tax policies to attract potential foreign direct investors. But the effect of tax incentives on investors decisions and tax incentives is still a question worth discussing. Among them, about