关于我国涉外税收优惠调整的思考-金融学专业论文.docxVIP

关于我雷涉讣税收优惠调整曲罂考文章提要 关于我雷涉讣税收优惠调整曲罂考 文章提要 我国现行的涉外税收政策是一方面对外商在投资领域和市场准入等方面设 置许多壁垒和限制，希望通过这些壁垒来限制外商进入，保护民族经济；另一方 面又划出某些领域允许外商投资，实行比较优惠的税收政策，希望以此来吸引外 商投资。21世纪伊始，国际国内情况发生了巨大的变化，需要对原有的政策做 出相应的调整。 本文回顾我国涉外税收优惠的历史，讨论国际环境和国内形势变化对我国涉 外税收优惠调整的现实要求。在深入剖析我国现行涉外税收优惠的基础上，详细 分析各种税收优惠的利弊，提出我国涉外税收优惠调整的～些思路。最后讨论西 部大开发与涉外税收优惠关系这一问题，作为探讨的实证分析。 关于涉外税收优惠调整的思路。笔者着重阐述了以下几个观点：在建议遵 循税收法定主义时，应考虑在我国实施的有效性及局限性；在建立税收支出预算 管理制度时，应把税收优惠纳入国家财政收支平衡的总体框架，严格实行涉外税 收优惠的总量控制；在调整涉外税收优惠结构时，应将其重点转向以国家产业政 策为导向的轨道上来等等。 关键词 涉外税收优惠调整 分类号F810．422 关于我国渗井税收优惠调整的思考Abstract 关于我国渗井税收优惠调整的思考 Abstract The current state policies have set up a lot of barriers and limitations on foreign investors irrespective of their investment areas and marketing entrance，and by doing SO，we hope that our national economy can be protected．However，on the other hand，we have set up favorable tax policies in certain areas to attract foreign investment。Since there are enormous changes taking place both at home and abroad as we are entering into the 21st century，there comes the need for the adjustment of these policies This article reviews the history of these policies and discusses the pragmatic need of making the adjustment towards these policies in consideration of the changing domestic and international situation and environment．The article，after the in—depth study of current foreign tax policies，goes into detailed analysis of the advantages and disadvantages of these favorable treatments and suggests some ideas of policies adjustment regarding the foreign tax favorable treatment．Finally，the article discusses the issue related between the current national campaign of west·development and those favorable foreign tax policies as means of case study Regarding to the adjustment of favorable foreign tax policies，the writer believes that the practice of tax policies in some foreign countries 2 关于我国涉*税收优惠调整的思考might 关于我国涉*税收优惠调整的思考 might be borrowed／introduced in accordance with the nature of domestic situation．And the writer’S opinions are focu