税收优惠政策对吸引外国直接投资的作用初探  

A Tentative Analysis on Effects of Preferential Tax Policies for Attracting Foreign Direct Investments

作　　者：任军[1] 黄焱[1] 

机构地区：[1]北京市地方税务局,北京100044

出　　处：《涉外税务》2008年第6期28-31,共4页International Taxation In China

摘　　要：一直以来,税收理论界对于税收优惠政策的实际经济效应和其吸引外国直接投资(FDI)的有效性始终都存有争议。本文分析了税收优惠政策的有效性以及各种税收优惠手段的实施效果,为我国适当运用税收优惠政策吸引FDI提出了相关建议。The effectiveness of preferential tax policies on attracting foreign direct investments is still in dispute in the theoretical worht. This paper analyzes the effectiveness of preferential tax policies on attracting FDI by illustrating the effects of various preferential policies and puts forward some suggestions on perteeting preferential tax policies so as to attract more FDI into China.

关 键 词：税收优惠 外国直接投资(FDI) 有效性 

分 类 号：F832.6[经济管理—金融学] F812.42