基于企业所得税法视角下的招商引资政策——以惠州市为例

以惠州市为例，研究了《新税法》实施对其招商引资可能产生的影响及其相应的政策调整。分析认为，《新税法》的实施对地区的招商引资总体上是有利的，尤其是在缩小地区税收优惠政策差距和调整产业结构上意义重大。政府可以通过落实优惠政策，进一步改善投资环境，加强对外资投入的产业导向等方面来打造地区的招商引资竞争优势。

The Policies of Inviting Foreign Investment from the Perspective of Enterprise Income Tax Law——A Case Study of Huizhou City

In recent years,the foreign investment of actual use has been steadily increasing in Huizhou.However,there are existing problems such as the imbalance in investment industries and regional distribution,the great difference among sector distribution for investment,and the centralized investment source areas and limited distribution.The preferential tax policies of the Enterprise Income Tax Law of the People's Republic of China,effective from January 1st,2008,have clearly highlighted industry orientation.These policies will accelerate the industry structure adjustment in Huizhou by inviting foreign investment,but will not exert decisive influence on the inflow and outflow of foreign investment.Through further effective implementation of the new tax law,improving investment environment,and strengthening the industry orientation of foreign investment,the government is working to create the competitive advantages of Huizhou in inviting foreign investment.