提升开放型经济水平的税收政策选择  

On Tax Policies to Promote a More Open Economy

作　　者：潘文轩[1,2] 

机构地区：[1]中国社会科学院财经战略研究院,北京100045 [2]上海行政学院经济学部,上海200233

出　　处：《开放导报》2015年第5期39-41,共3页China Opening Journal

基　　金：国家社会科学基金青年项目"完善结构性减税政策与促进税收负担合理化问题研究"(编号:12CJY098)的阶段性成果

摘　　要：根据提升开放型经济水平的要求,我国涉外税制需要作进一步的调整和完善。在更好支持"引进来"方面,应优化进口关税结构、利用税收优惠引导外资流向、建设有国际水准的纳税服务体系、健全外国证券投资税收政策。而在更好支持"走出去"方面,应实施有利于外贸转型升级的贸易税收政策,同时完善企业所得税制、加快企业对外投资步伐。The foreign taxation system needs to be improved according to the requirement of a more open economy. To better support“drawing in”strategy, we should optimize the tariff structure, take advantage of tax incentives to guide the direction of FDI, construct tax service system of international standards and improve the tax policy of foreign security investment. To better support“going out”strategy, we should carry out trade tax policies conducive to the transformation and upgrading of foreign trade. Meanwhile, enterprise income tax system ought to be improved so as to promote outbound investment.

关 键 词：开放型经济 引进来 走出去 涉外税制 

分 类 号：F812.42[经济管理—财政学] F124