論我國涉外稅收優(yōu)惠政策對吸引外資的有效性.pdf

1、分類號剛1242F792713單何f℃馮：10005學(xué)q：$200211022南級：公開北京工業(yè)大學(xué)碩士學(xué)位論文題目監(jiān)亟國進處煎蝗選皇亟筮盟哩呈!處童煎壹煎壁：英文并列THEVALIDITYOFFOREIGNTAXINCENTIVEON題目』匹!墜￡!!盥g墅Q!堡!g叢衛(wèi)I墼￡!!墮y壁苧!叢戛墮!研究生姓名：田匭——專業(yè)：國匝塑曼生——一研究方向：旦匪廈釜貿(mào)昱～～導(dǎo)師姓名：筮垂猩職稱：副麴攫治上報告提躉f1朋lQ噬生』——學(xué)似授產(chǎn)f

2、|期￡Q墮生!旦——授予單值名稱和地址jE星]：些厶堂韭墨Ⅲ型幽廷：i：叢蚓】螋、!業(yè)塑：!鯉Q絲————AbslractAbstractDuringtherecentover20yearssincetheOpenandReformPolicyChinahasmadegreatachievementsbyutilizingFDI(ForeignDirectInvestment)Aswea11canseetheFDIhasenhanced

3、ourteclmicallevel，improvedouremploymentrateandperfectedourmarketDuringtheprocessofattractingFDI，ChinamainlyuseforeigntaxincentivesThissinglepolicywasquiteeffectiveintheearlyperiodofreformwhenweareingreatneedofcapitalando

4、urscienceandtechnologyarecommonlybackwardsHoweveronlythenumberofFDIinflowcannotindicatethatourforeigntaxincentivesareeffectiveTheeffectivenessOfthepolicyalseliesonitscostsTheover20yearsofReformpracticeindicatesthatalthou

5、ghFDIhaspromotedtheincreaseofourexport，itisrarelyeffectiveintechnologydevelopmentdriveandenlaancenrentofOurindustrialstructureOntheotherhand，thecostsofforeigntaxincentivesaregreatInaddition，experiencedover20yearsin—depth

6、reform，thedomesticeconomicandinvestmentenvironmenthavechangeddramaticanyforeigntaxincentivesarenottheonlyfactortoattractFDISoitisindispensabletoadjustourforeigntaxincentives，whichhaveimplementedfortenyearsThisthesishasca

7、refullyanalyzedandcomparedtheforeigntaxincentivesofmostdevelopingcountriesanddetailedreviewedtheforeigntaxincentivesofChinaItgivesanobjectiveevaluationonourcurrentforeigntaxincentivesinvariousperspectivesDeepandmeticulOt

8、isdiscussionsaboutitsinfluenceonourindustrialstructure，fiscalrevenue，re畫onaldevelopmentdifferenceetchasbeenmadeinthethesisIthasbeenconcludedthattheforeigntaxincentivesinourcountrywillexistforalongtimeButitshouldbeadjuste

9、daSfulloWS：ThecurrentforeigntaxincentivesshouldbeabolishedgraduallyThedomesticandforeigntaxincentivesshouldbeunifiedinordertopromotetheequalcompetitionbetweendomesticandforeigncompaniesThemultilevelregionaltaxincentivest

10、otheeasternareashouldalsobeabolishedgraduallyOptionalregionaltaxincentivepolicyshouldbeimplementedoverthecountrytopromotethecoordinatingdevelopmentofdifferentregionsNewscientifictaxincentivesystemshouldbeformulatedundert

11、heWTOrulesFurthermore，theadjustmentshouldbestableInconclusion，thecurrenttaxincentivepolicyofChinashouldbeadjustedinordertoattractFDImoreeffectivelytopromotetheescalatingofonrindustrialstructureandtointroducemoreadvancedt