我国涉外税收优惠的引资效应探析.pdfVIP

摘 要 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。 关键词 涉外税收 税收优惠 直接税 间接税 I Abstract Abstract The preferential tax policy on foreign investment has played an active role in attracting foreign investment and stimulating the economy development of China since its reform and opening up. However, with the change of China’s economy development strategy and the accelerating incorporate process of world economy, not only its effect on attracting foreign investment is decreasing, but also such broad range of preferential tax policy on foreign investment deteriorate the fair play between domestic enterprise and foreign companies to a large extent. Especially, with the end of the five year protection period, a advantage as developing country when enter WTO, many protected field into which foreign investment is not used to allowed to enter will be opened up to foreign companies. If the original preferential tax policy on foreign investment is still carried on, it will definitely put the formerly protected industry at a more disadvantaged position. The curre