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通过对中国及其周边7国的外国直接投资现状及其吸引外资的税收优惠政策的比较发现:税收对吸引外国直接投资的贡献有局限性;实行内、外资差别税收优惠政策弊病大;较低的公司税税率对外国直接投资者更具吸引力。
By comparing the current situation of foreign direct investment in China and its 7 neighboring countries and the preferential tax policies for attracting foreign investment, we find that taxation has limitations on the contribution to foreign direct investment (FDI) Corporate tax rates are more attractive to foreign direct investors.