中国外资税收优惠政策:问题与调整  

China's Foreign Tax Preferences: Problems and Adjustments

作　　者：刘顺鸿[1] 

机构地区：[1]四川师范大学政治教育学院,四川成都610068

出　　处：《兰州学刊》2007年第4期59-61,共3页

摘　　要：中国外资税收优惠政策包括所得税、流转税(关税、增值税)等方面。目前的外资税收优惠政策缺乏合理的产业导向,加大了地区间经济发展的不平衡,为外企避税提供了条件,破坏了市场经济的公平竞争原则。调整外资优惠政策应明确税收优惠立法权主体,在统一所得税法基础上统一税收优惠,保障内外资企业平等竞争,调整税收优惠结构,建立多种优惠方式并存的税收优惠模式,加强投资税收政策的国际协调。The favorable taxation policy for China＇s foreign capital embodies such aspects as income tax, tariff and value -added tax. The current foreign tax preferential policy lacks reasonable orientation of industries, incurs imbalance in economic development of regions, provides conditions for tax - avoidance of foreign enterprises, and breaches the principle of equitable competition. The adjustment of foreign tax preferential policy is to define principal part with legislative right to tax preferences, to unite tax preferences on the basis of the united taxation law, to guarantee fair play between home and foreign enterprises, to readjust tax preferential structure, to erect a tax preferential mode of coexistent multi - preferences, and to strengthen international taxing harmonization.

关 键 词：外资税收优惠 问题 调整 

分 类 号：F810.42[经济管理—财政学]