对外商投资企业进口税收优惠政策的思考  

Some Thoughts on Import Tax Preferences for Foreign-invested Enterprises

作　　者：夏智灵[1] 刘潇[1] 

机构地区：[1]中国人民大学财政金融学院,北京100872

出　　处：《涉外税务》2007年第5期31-33,共3页International Taxation In China

摘　　要：外商投资企业在进口设备方面享受着免征进口税收的优惠政策,这一政策的实施在一定程度上促进了相关领域的发展,但同时也存在对内外资企业税收优惠政策不平衡、与WTO规则不相符以及与国内产业发展政策不一致等一系列问题。本文认为,应从促进内外资企业税收公平以及遵从WTO规则两方面来解决这些问题,并进一步完善我国进口设备免税政策。Presently foreign-invested enterprises are enjoying the preferential policy of exempting import taxes on importing equipments. Although this policy has to some extent promoted the development of relevant economic fields, there still exist such issues as tax injustice, noncompliance with WTO rules and inconsistence with domestic industrial polices. Consequently, to resolve these issues, we should start with improving tax equity foreign-invested enterprises and WTO rules. between domestic and further complying with

关 键 词：外商投资企业 进口税收 税收优惠 WTO规则 

分 类 号：F752.5[经济管理—国际贸易]