我国外贸外资基本态势及相关税收政策思考  

Reflections on the Basic Situation of Foreign Trade,Investment and Relevant Tax Policies in China

作　　者：胡江云[1] HU Jiangyun

机构地区：[1]国务院发展研究中心对外经济研究部

出　　处：《国际税收》2024年第6期15-29,共15页International Taxation In China

摘　　要：近年来,我国对外贸易发展进入新的阶段,表现为贸易规模不断扩大、贸易增长速度逐渐放缓、主要贸易伙伴的市场占比发生变化、产品竞争力有了明显提高、一般贸易成为主要贸易方式。与此同时,我国吸收外商直接投资金额也名列世界前茅。我国推出的稳外贸稳外资税收政策内容丰富全面,体现出规范化、便利化、鼓励性等特点,为外贸外资的发展营造良好税收营商环境,有助于优化对外贸易产品结构、改善国内产业结构。当前,我国面临复杂的国际形势,保护主义和全球化相互交织,为此应统筹短期与中长期、税收与贸易投资等领域、区域协调发展等政策,进一步完善与我国高质量发展相适应的税收政策体系。In recent years,China's foreign trade has entered a new stage of development,which is manifested in the continuous expansion of trade scale,the gradual slowdown of trade growth,the change in the market share of major trading partners,the significant improvement of product competitiveness,and the emergence of general trade as the main trade mode.At the same time,China's foreign direct investment inflow also ranks among the top in the world.The tax policies for stabilizing foreign trade and foreign investment are rich and comprehensive,reflecting the characteristics of standardization,facilitation and encouragement,creating a good tax business environment for the development of foreign trade and foreign investment,and helping to optimize China's foreign trade product structure and industrial structure.Currently,China is facing a complex international situation where protectionism and globalization are intertwined.We should coordinate short-term and medium long-term,taxation,trade and investment,and regional development to further improve the tax policy system that is compatible with China's high-quality development.

关 键 词：对外贸易 外商直接投资稳外贸稳外资 税收政策 法治化 

分 类 号：F810.42[经济管理—财政学]