税收优惠与吸引外资——发展中国家的经验和问题（Tax incentives and attracting foreign investment experiences and problems of developing countries）.docVIP

税收优惠与吸引外资——发展中国家的经验和问题（Tax incentives and attracting foreign investment experiences and problems of developing countries） Tax preferences and attracting foreign investment -- experiences and problems of developing countries Tax incentives and the attraction of foreign investment - experiences and problems of developing countries 2008-12-20 15:15:31 A countrys investment in foreign countries can take three kinds of tax principles, namely, the preferential principle (also called lighter principle), the principle of equality and the principle of maximum burden (also called heavier principle). What kind of foreign tax principle is adopted in a country can not be separated from its policy of attracting foreign investment. At the same time, it will change with the development of its own economy. At present, many developing countries to implement the principle of equality or preferential treatment to foreign investment, especially since 80s, some developing countries in the past to foreign investors cautious attitude or restrictions also gradually changed its position, the principle of equality has become the guiding principle of Taxation of foreign countries. Preferential tax measures for developing countries Both developing countries preferential principle of foreign tax, or the implementation of the principle of equality, generally in the national tax system in accordance with the tax preferential measures to attract and encourage foreign investors to invest in the country. Mainly in the following forms: 1. accelerated depreciation Accelerated depreciation is a traditional practice in developing countries to impose preferential tax on their original investment, which is very common in developing countries. Nearly half of countries have accelerated depreciation, according to a survey of the tax system in 32 developing countries. Accelerated depreciation of the specific practices of different countries have different regulations, the most common approach is to allow enter