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经济特区要充分发挥窗口作用,首先必须引进外资。要引进外资,就需要创造一个对外商具有吸引力的良好的投资环境,税收当然是其中不可缺少的一环。1984年,党中央、国务院决定将厦门特区扩大到全岛,同时提出厦门可以实行自由港的某些政策。那么,厦门特区的税制建设如何适应新形势的要求,是一个亟待研究解决的问题。本文试图从总体上对厦门特区的税收模式作初步探讨。
In order to give full play to the window function of the special economic zones, we must first introduce foreign investment. To introduce foreign capital, we need to create a favorable investment environment attractive to foreign investors, of course, an indispensable part of the tax revenue. In 1984, the Central Party Committee and the State Council decided to extend the Xiamen Special Economic Zone to the entire island and at the same time put forward some policies that Xiamen could implement in its free port. Then, how to adapt the taxation system in Xiamen Special Economic Zone to the requirements of the new situation is a problem to be solved urgently. This article tries to make a preliminary study on the tax model of Xiamen SAR.