试论涉外税收优惠对我国外资政策的影响  

On the Influence of Foreign Tax Preference on China's Foreign Investment Policy

作　　者：孙爱 Ai Sun(School of Humanities and Law,Hebei University of Engineering,Handan,Hebei 056038)

机构地区：[1]河北工程大学文法学院,河北邯郸056038

出　　处：《法学学刊》2025年第1期54-56,共3页

摘　　要：涉外税收优惠是我国吸引外资的重要手段,对外资政策产生了许多有益的影响。但在涉外税收优惠助力我国外资政策发展的同时,也凸显了许多问题。通过认识我国的涉外税收优惠,总结涉外税收优惠对外资政策产生的积极影响,分析其产生的问题,进而提出完善建议,以期为我国今后更好地利用涉外税收吸引外资、实行高水平开放提供借鉴。Foreign-related tax incentives are an important means for China to attract foreign investment,which have had many beneficial effects on foreign investment policies.However,while foreign-related tax incentives help the development of China's foreign investment policy,they also highlight many problems.By understanding China's foreign-related tax incentives,summarizing the positive impact of foreign-related tax incentives on foreign investment policies,analyzing its problems,and then putting forward suggestions for improvement,in order to provide reference for China to better use foreign-related taxes to attract foreign investment and implement high-level opening up in the future.

关 键 词：涉外税收 税收优惠 外资政策 

分 类 号：F812.42[经济管理—财政学]